https://www.taxtmi.com/caselaws?id=750 The Tribunal ruled in favor of the appellants, holding that their activities did not constitute 'advertising agency' services before 16-07-2001. The Tribunal found that the appellants' services aligned more with broadcasting services, making them exempt from service tax prior to the specified date. Additionally, the demand for service tax beyond the normal limitation period was deemed unsustainable, leading to the dismissal of interest and penalties. The appeals were allowed, and the duty demands, interest liability, and penalties imposed on the appellants were set aside. en-us Mon, 13 Feb 2006 00:00:00 +0530 Tue, 05 Jan 2016 08:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=750 The Tribunal ruled in favor of the appellants, holding that their activities did not constitute 'advertising agency' services before 16-07-2001. The Tribunal found that the appellants' services aligned more with broadcasting services, making them exempt from service tax prior to the specified date. Additionally, the demand for service tax beyond the normal limitation period was deemed unsustainable, leading to the dismissal of interest and penalties. The appeals were allowed, and the duty demands, interest liability, and penalties imposed on the appellants were set aside. Case-Laws Service Tax Mon, 13 Feb 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=750