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    <title>KALDARSHIKA Classified as &#039;Book&#039;, Not Business Directory, Affecting Service Tax Treatment on Advertisement Space Sale.</title>
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    <description>Sale of space of advertisement services - appellant&amp;#39;s product KALDARSHIKA cannot be termed as a business directory, yellow pages or trade catalogue; hence it is to be held as ‘book&amp;#39; to be covered under the explanation (2) to the definition of the ‘Sale of Space for advertisement&amp;#39; - AT</description>
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      <description>Sale of space of advertisement services - appellant&amp;#39;s product KALDARSHIKA cannot be termed as a business directory, yellow pages or trade catalogue; hence it is to be held as ‘book&amp;#39; to be covered under the explanation (2) to the definition of the ‘Sale of Space for advertisement&amp;#39; - AT</description>
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