https://www.taxtmi.com/caselaws?id=256933 The Tribunal held that the appellant's publication, KALDARSHIKA, qualified as a book for advertisement space sale, not subject to service tax. The Tribunal interpreted the definition of "book" broadly, considering the content and purpose of the publication. It concluded that KALDARSHIKA, resembling an Almanac with religious and cultural information, fell under the category of a book, distinct from business directories or catalogs. The appeal was dismissed, affirming the first appellate authority's decision that the appellant was not liable for service tax during the specified period. 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 The Tribunal held that the appellant's publication, KALDARSHIKA, qualified as a book for advertisement space sale, not subject to service tax. The Tribunal interpreted the definition of "book" broadly, considering the content and purpose of the publication. It concluded that KALDARSHIKA, resembling an Almanac with religious and cultural information, fell under the category of a book, distinct from business directories or catalogs. The appeal was dismissed, affirming the first appellate authority's decision that the appellant was not liable for service tax during the specified period. Case-Laws Service Tax Tue, 27 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256933