https://www.taxtmi.com/caselaws?id=1530 CESTAT, MUMBAI held that the appellant (a statutory cricket body exempt under s.12 of the IT Act) is not a "commercial concern" and therefore does not fall within the statutory definition of "advertising agency"; its services are not taxable as advertising. The tribunal further noted the subsequent creation of a separate taxable entry for sale of space/time and sponsorship (which expressly excluded sports sponsorship), implying the earlier advertising entry did not cover such activities. Orders upholding service tax demand and penalties were set aside; Revenue's appeal against the order dropping demand was rejected. en-us Tue, 08 May 2007 00:00:00 +0530 Mon, 15 Sep 2025 17:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1530 CESTAT, MUMBAI held that the appellant (a statutory cricket body exempt under s.12 of the IT Act) is not a "commercial concern" and therefore does not fall within the statutory definition of "advertising agency"; its services are not taxable as advertising. The tribunal further noted the subsequent creation of a separate taxable entry for sale of space/time and sponsorship (which expressly excluded sports sponsorship), implying the earlier advertising entry did not cover such activities. Orders upholding service tax demand and penalties were set aside; Revenue's appeal against the order dropping demand was rejected. Case-Laws Service Tax Tue, 08 May 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1530