https://www.taxtmi.com/caselaws?id=347059 The Tribunal ruled in favor of the appellant, finding that their activities of providing space and time for advertisement display did not amount to 'Advertisement Agency Service' liable for service tax. The Tribunal emphasized the distinction between merely providing space for advertisements and the expert services involved in designing and displaying advertisements. Citing relevant circulars and precedents, the Tribunal set aside the demand for service tax, granting relief to the appellant. en-us Thu, 27 Jul 2017 00:00:00 +0530 Tue, 24 Oct 2017 12:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347059 The Tribunal ruled in favor of the appellant, finding that their activities of providing space and time for advertisement display did not amount to 'Advertisement Agency Service' liable for service tax. The Tribunal emphasized the distinction between merely providing space for advertisements and the expert services involved in designing and displaying advertisements. Citing relevant circulars and precedents, the Tribunal set aside the demand for service tax, granting relief to the appellant. Case-Laws Service Tax Thu, 27 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347059