https://www.taxtmi.com/caselaws?id=296 The Authority classified the service of providing/selling advertisement space on the Google website by the applicant under Section 65(105)(e) of the Finance Act, 1994, as advertisement service provided by an advertising agency. The applicant's activities of selling advertisement space, designing ads, and displaying them on the website were deemed to meet the criteria for advertisement service. The ruling was pronounced on December 13, 2005. en-us Tue, 13 Dec 2005 00:00:00 +0530 Fri, 19 Dec 2014 14:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=296 The Authority classified the service of providing/selling advertisement space on the Google website by the applicant under Section 65(105)(e) of the Finance Act, 1994, as advertisement service provided by an advertising agency. The applicant's activities of selling advertisement space, designing ads, and displaying them on the website were deemed to meet the criteria for advertisement service. The ruling was pronounced on December 13, 2005. Case-Laws Service Tax Tue, 13 Dec 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=296