https://www.taxtmi.com/caselaws?id=333663 The Tribunal ruled in favor of the appellant, concluding that they were not liable for Service Tax under the classification of an Advertising Agency. The appellant's activities primarily involved manufacturing and trading advertisement material without providing designing or display services. The absence of evidence supporting charges for display or exhibition services led to the decision in favor of the appellant, overturning the Service Tax demand along with interest and penalties. The appellant was allowed to claim consequential benefits, and the deceased proprietor was substituted with his wife as the legal heir. en-us Mon, 03 Oct 2016 00:00:00 +0530 Thu, 31 Aug 2017 17:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333663 The Tribunal ruled in favor of the appellant, concluding that they were not liable for Service Tax under the classification of an Advertising Agency. The appellant's activities primarily involved manufacturing and trading advertisement material without providing designing or display services. The absence of evidence supporting charges for display or exhibition services led to the decision in favor of the appellant, overturning the Service Tax demand along with interest and penalties. The appellant was allowed to claim consequential benefits, and the deceased proprietor was substituted with his wife as the legal heir. Case-Laws Service Tax Mon, 03 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333663