https://www.taxtmi.com/caselaws?id=449287 CESTAT Allahabad held that appellant's service of providing space for displaying advertisements through hoardings and kiosks falls under the negative list under Section 66D(g) and is not taxable. The tribunal distinguished this from advertising agency services, noting appellant only provided display space without designing or conceptualizing advertisements. Following precedent from Zodiac Advertisers case, the demand for service tax was set aside as unsustainable. Consequently, penalties under Section 78 on the firm and Section 78A on the partner were also set aside, with late fee restricted to Rs.1,00,000. Appeal allowed in part. en-us Wed, 07 Feb 2024 00:00:00 +0530 Thu, 08 Feb 2024 17:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449287 CESTAT Allahabad held that appellant's service of providing space for displaying advertisements through hoardings and kiosks falls under the negative list under Section 66D(g) and is not taxable. The tribunal distinguished this from advertising agency services, noting appellant only provided display space without designing or conceptualizing advertisements. Following precedent from Zodiac Advertisers case, the demand for service tax was set aside as unsustainable. Consequently, penalties under Section 78 on the firm and Section 78A on the partner were also set aside, with late fee restricted to Rs.1,00,000. Appeal allowed in part. Case-Laws Service Tax Wed, 07 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449287