https://www.taxtmi.com/caselaws?id=183593 Merely booking and selling newspaper advertisement space, without preparing, making or designing the advertisements, did not constitute advertising agency service. The parties acted only as intermediaries in procuring advertisement orders for the newspaper, and the applicable circular clarified that such limited activity falls outside the scope of advertising agency service. No service tax was therefore leviable on the activity. en-us Mon, 09 May 2005 00:00:00 +0530 Wed, 15 Jun 2016 17:05:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=183593 Merely booking and selling newspaper advertisement space, without preparing, making or designing the advertisements, did not constitute advertising agency service. The parties acted only as intermediaries in procuring advertisement orders for the newspaper, and the applicable circular clarified that such limited activity falls outside the scope of advertising agency service. No service tax was therefore leviable on the activity. Case-Laws Service Tax Mon, 09 May 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=183593