https://www.taxtmi.com/caselaws?id=377682 The Tribunal set aside the demands for service tax under the "Sale of Space or Time for Advertisement" service, ruling that selling space on websites does not attract service tax. However, demands under "Business Support Services" for affiliate commissions were upheld. Penalties related to the "Business Support Services" demands were set aside. The extended period of limitation and penalties under Section 78 were deemed unsustainable. The appeals were disposed accordingly, with demands under "Sale of Space or Time for Advertisement" service set aside and demands under "Business Support Services" sustained with interest but without penalties. en-us Tue, 12 Mar 2019 00:00:00 +0530 Mon, 26 Aug 2019 17:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377682 The Tribunal set aside the demands for service tax under the "Sale of Space or Time for Advertisement" service, ruling that selling space on websites does not attract service tax. However, demands under "Business Support Services" for affiliate commissions were upheld. Penalties related to the "Business Support Services" demands were set aside. The extended period of limitation and penalties under Section 78 were deemed unsustainable. The appeals were disposed accordingly, with demands under "Sale of Space or Time for Advertisement" service set aside and demands under "Business Support Services" sustained with interest but without penalties. Case-Laws Service Tax Tue, 12 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377682