https://www.taxtmi.com/caselaws?id=403515 The Tribunal allowed the appeal, setting aside the demand for the period from 01.07.2012 to 30.09.2014, ruling that the appellant's activities fell under the negative list as they were merely selling space for advertisements. The Tribunal held that the appellant's activities did not constitute advertising agency services and were not taxable as such. The extended period of limitation was deemed inapplicable, and no interest or penalties were imposed. The Tribunal granted the benefit of cum tax price and directed further verification for the subsequent period. en-us Fri, 29 Jan 2021 00:00:00 +0530 Wed, 03 Jun 2026 17:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=403515 The Tribunal allowed the appeal, setting aside the demand for the period from 01.07.2012 to 30.09.2014, ruling that the appellant's activities fell under the negative list as they were merely selling space for advertisements. The Tribunal held that the appellant's activities did not constitute advertising agency services and were not taxable as such. The extended period of limitation was deemed inapplicable, and no interest or penalties were imposed. The Tribunal granted the benefit of cum tax price and directed further verification for the subsequent period. Case-Laws Service Tax Fri, 29 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=403515