https://www.taxtmi.com/caselaws?id=326250 The Tribunal remanded the case concerning service tax liability for providing hoarding space to advertising agencies back to the original Adjudicating Authority for further examination. The appellant argued that the disputed amount was related to services provided as a sub-contractor to the advertising agency. The lower authorities confirmed the demand, citing lack of documentary evidence. The Tribunal set aside the order, directing the appellant to prove the nature of services provided to the advertising agencies as "sale of space for advertisement." The appellant was given the chance to present evidence in the new proceedings to establish their claim. en-us Tue, 05 Apr 2016 00:00:00 +0530 Sun, 10 Apr 2016 08:39:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=326250 The Tribunal remanded the case concerning service tax liability for providing hoarding space to advertising agencies back to the original Adjudicating Authority for further examination. The appellant argued that the disputed amount was related to services provided as a sub-contractor to the advertising agency. The lower authorities confirmed the demand, citing lack of documentary evidence. The Tribunal set aside the order, directing the appellant to prove the nature of services provided to the advertising agencies as "sale of space for advertisement." The appellant was given the chance to present evidence in the new proceedings to establish their claim. Case-Laws Service Tax Tue, 05 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=326250