https://www.taxtmi.com/caselaws?id=345573 Service tax on renting of immovable property was accepted for the normal period, but the extended period and penalties were not invocable because the statutory bodies' records did not show suppression or wilful misstatement with intent to evade tax. Interest remained applicable for the surviving demand. Amounts collected purely as advertisement tax were held not to be consideration for a taxable service, but receipts that were in substance for sale of space or time for advertisement could still fall within the taxable category. The advertisement-tax issue was therefore remanded for fresh factual verification to determine the true character of the receipts. en-us Mon, 19 Jun 2017 00:00:00 +0530 Fri, 10 Nov 2017 11:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345573 Service tax on renting of immovable property was accepted for the normal period, but the extended period and penalties were not invocable because the statutory bodies' records did not show suppression or wilful misstatement with intent to evade tax. Interest remained applicable for the surviving demand. Amounts collected purely as advertisement tax were held not to be consideration for a taxable service, but receipts that were in substance for sale of space or time for advertisement could still fall within the taxable category. The advertisement-tax issue was therefore remanded for fresh factual verification to determine the true character of the receipts. Case-Laws Service Tax Mon, 19 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345573