https://www.taxtmi.com/caselaws?id=440194 Space selling or canvassing, without participation in making or preparing an advertisement, was treated as outside advertising agency service and the related demand was set aside. Composite advertisement contracts involving design, production and display were held not exigible to service tax for the period before the works contract levy came into force, so the demand on that activity also failed. In the absence of deliberate suppression, collusion or intent to evade tax, the extended limitation period could not be invoked and penalties could not survive. The entire demand, interest and penalties were therefore unsustainable. en-us Tue, 11 Jul 2023 00:00:00 +0530 Wed, 12 Jul 2023 10:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440194 Space selling or canvassing, without participation in making or preparing an advertisement, was treated as outside advertising agency service and the related demand was set aside. Composite advertisement contracts involving design, production and display were held not exigible to service tax for the period before the works contract levy came into force, so the demand on that activity also failed. In the absence of deliberate suppression, collusion or intent to evade tax, the extended limitation period could not be invoked and penalties could not survive. The entire demand, interest and penalties were therefore unsustainable. Case-Laws Service Tax Tue, 11 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440194