https://www.taxtmi.com/caselaws?id=256933 A printed publication such as KALDARSHIKA, containing religious, cultural and historical information with tables, charts and auspicious-date details, may qualify as a "book" under the inclusive definition in the Press and Registration of Books Act, 1867. Because the publication was not a business directory, yellow pages or trade catalogue issued for commercial purposes, it fell within print media and outside the taxable service of sale of space for advertisement. On that basis, the service tax demand, along with interest and penalty, was unsustainable and the appellate order deleting the demand was left undisturbed. en-us Tue, 27 Jan 2015 00:00:00 +0530 Wed, 09 Mar 2016 16:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256933 A printed publication such as KALDARSHIKA, containing religious, cultural and historical information with tables, charts and auspicious-date details, may qualify as a "book" under the inclusive definition in the Press and Registration of Books Act, 1867. Because the publication was not a business directory, yellow pages or trade catalogue issued for commercial purposes, it fell within print media and outside the taxable service of sale of space for advertisement. On that basis, the service tax demand, along with interest and penalty, was unsustainable and the appellate order deleting the demand was left undisturbed. Case-Laws Service Tax Tue, 27 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256933