https://www.taxtmi.com/caselaws?id=263700 The Tribunal allowed the appeal, setting aside the service tax demand on the advertising agency services. It was established that merely renting space for advertisements without providing advertisement-related services does not constitute advertising agency services. The Tribunal admitted additional evidence to support the appellants' claim, remanding the case for reassessment to determine if the activities indeed constituted advertising agency services. The decision emphasized the importance of considering additional evidence in determining service tax liability and distinguishing between renting space and providing advertising agency services. en-us Thu, 09 Apr 2015 00:00:00 +0530 Thu, 14 Jan 2016 14:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263700 The Tribunal allowed the appeal, setting aside the service tax demand on the advertising agency services. It was established that merely renting space for advertisements without providing advertisement-related services does not constitute advertising agency services. The Tribunal admitted additional evidence to support the appellants' claim, remanding the case for reassessment to determine if the activities indeed constituted advertising agency services. The decision emphasized the importance of considering additional evidence in determining service tax liability and distinguishing between renting space and providing advertising agency services. Case-Laws Service Tax Thu, 09 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263700