https://www.taxtmi.com/caselaws?id=755710 A publication registered and functioning as a newspaper was treated as print media for the service tax exclusion on sale of space for advertisement in print media. The Tribunal accepted the Registrar of Newspapers for India registration certificates, along with the periodic nature and character of the publications, as sufficient to bring them within the statutory exclusion. It rejected the view that registration alone was inadequate when the record showed the publications were newspapers in substance. The consequence was that the service tax demand on advertisement space was not sustainable and the tax confirmation was set aside. en-us Tue, 16 Jul 2024 00:00:00 +0530 Thu, 18 Jul 2024 06:39:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=755710 A publication registered and functioning as a newspaper was treated as print media for the service tax exclusion on sale of space for advertisement in print media. The Tribunal accepted the Registrar of Newspapers for India registration certificates, along with the periodic nature and character of the publications, as sufficient to bring them within the statutory exclusion. It rejected the view that registration alone was inadequate when the record showed the publications were newspapers in substance. The consequence was that the service tax demand on advertisement space was not sustainable and the tax confirmation was set aside. Case-Laws Service Tax Tue, 16 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=755710