https://www.taxtmi.com/caselaws?id=200 The Tribunal affirmed the decision in favor of the respondents, rejecting the Revenue's appeal regarding service tax liability on rental income from advertisements displayed on a leased site. The Tribunal found that the respondents were not involved in designing the advertisements, aligning with precedents that service tax applies only to agencies engaged in conceptualizing or designing ads. As the respondents were not involved in the design process and merely displayed the ads for rent, the Tribunal ruled that service tax was not applicable in this case. en-us Mon, 18 Oct 2004 00:00:00 +0530 Thu, 10 Apr 2008 18:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=200 The Tribunal affirmed the decision in favor of the respondents, rejecting the Revenue's appeal regarding service tax liability on rental income from advertisements displayed on a leased site. The Tribunal found that the respondents were not involved in designing the advertisements, aligning with precedents that service tax applies only to agencies engaged in conceptualizing or designing ads. As the respondents were not involved in the design process and merely displayed the ads for rent, the Tribunal ruled that service tax was not applicable in this case. Case-Laws Service Tax Mon, 18 Oct 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=200