https://www.taxtmi.com/caselaws?id=340363 Advertisement placed in a foreign magazine for the fertilizer industry was treated as falling within the print media exclusion from service tax on sale of space or time for advertisement. The publication was examined under the definition of a book in the Press and Registration of Books Act, 1867 and found to be a printed publication dealing with industry information, machinery and related articles, rather than a commercial directory or promotional catalogue. On that basis, the advertisement was held exempt from tax under the relevant Finance Act provision, and the service tax demand was not sustainable. en-us Wed, 18 Jan 2017 00:00:00 +0530 Tue, 07 Nov 2017 11:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340363 Advertisement placed in a foreign magazine for the fertilizer industry was treated as falling within the print media exclusion from service tax on sale of space or time for advertisement. The publication was examined under the definition of a book in the Press and Registration of Books Act, 1867 and found to be a printed publication dealing with industry information, machinery and related articles, rather than a commercial directory or promotional catalogue. On that basis, the advertisement was held exempt from tax under the relevant Finance Act provision, and the service tax demand was not sustainable. Case-Laws Service Tax Wed, 18 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340363