https://www.taxtmi.com/caselaws?id=136 The Appellate Tribunal CESTAT, New Delhi dismissed the Revenue's appeal against the Commissioner (Appeals) Central Excise, Ludhiana's order. The respondent, not deemed an advertising agency, was not liable to pay service tax for rental charges from displaying advertisements on its site. The appeal was dismissed as the respondent's activity did not fall under the definition of an 'advertising agency'. en-us Wed, 03 Mar 2004 00:00:00 +0530 Thu, 10 Apr 2008 18:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=136 The Appellate Tribunal CESTAT, New Delhi dismissed the Revenue's appeal against the Commissioner (Appeals) Central Excise, Ludhiana's order. The respondent, not deemed an advertising agency, was not liable to pay service tax for rental charges from displaying advertisements on its site. The appeal was dismissed as the respondent's activity did not fall under the definition of an 'advertising agency'. Case-Laws Service Tax Wed, 03 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=136