https://www.taxtmi.com/caselaws?id=184705 Canvassing for advertisements and forwarding them to publishers on commission, without undertaking layout, price negotiation, space estimation or other core functions of an advertising agency, was treated as business auxiliary service and not advertising agency service. The classification rule under Section 65A(2)(c) was not applied to change that result, and the Board's clarification supported the same view. The extended period of limitation was also rejected because the department already knew of the activity through similar cases before issuing notice; the demand was therefore time-barred, and the related penalty and interest could not survive. The impugned order was set aside and relief was granted to the assessee. en-us Mon, 09 Aug 2004 00:00:00 +0530 Mon, 18 Jul 2016 14:18:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=184705 Canvassing for advertisements and forwarding them to publishers on commission, without undertaking layout, price negotiation, space estimation or other core functions of an advertising agency, was treated as business auxiliary service and not advertising agency service. The classification rule under Section 65A(2)(c) was not applied to change that result, and the Board's clarification supported the same view. The extended period of limitation was also rejected because the department already knew of the activity through similar cases before issuing notice; the demand was therefore time-barred, and the related penalty and interest could not survive. The impugned order was set aside and relief was granted to the assessee. Case-Laws Service Tax Mon, 09 Aug 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=184705