https://www.taxtmi.com/caselaws?id=236236 A printed periodical published every two months and carrying industry news, advertisements, research articles and statutory updates was prima facie treated as print media, so its space-sale activity fell outside the taxable category of sale of space or time for advertisement. The publication was viewed broadly as a newspaper-like periodical serving a relevant industry audience, and immediate recovery was not warranted on that basis. On pre-deposit, the service tax, if payable, was prima facie revenue neutral because it could have been available as CENVAT credit as an input service for promotion or marketing of goods. Unconditional waiver of pre-deposit and stay of recovery were granted pending appeal. en-us Thu, 07 Mar 2013 00:00:00 +0530 Thu, 01 May 2014 17:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236236 A printed periodical published every two months and carrying industry news, advertisements, research articles and statutory updates was prima facie treated as print media, so its space-sale activity fell outside the taxable category of sale of space or time for advertisement. The publication was viewed broadly as a newspaper-like periodical serving a relevant industry audience, and immediate recovery was not warranted on that basis. On pre-deposit, the service tax, if payable, was prima facie revenue neutral because it could have been available as CENVAT credit as an input service for promotion or marketing of goods. Unconditional waiver of pre-deposit and stay of recovery were granted pending appeal. Case-Laws Service Tax Thu, 07 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236236