https://www.taxtmi.com/caselaws?id=762827 Advertisement activity carried out through pamphlets and leaflets inserted in newspapers fell outside service tax on sale of space for advertisement because the taxable entry excluded advertisements in print media. The applicable definition of "print media" incorporated the meaning of "book" under the Press and Registration of Books Act, 1867, and that statutory meaning expressly includes pamphlets. Once that specific definition was adopted, it could not be expanded by reference to other provisions or a dictionary meaning. The demand was therefore unsustainable, and the activity remained covered by the print media exclusion. en-us Mon, 02 Dec 2024 00:00:00 +0530 Mon, 09 Dec 2024 08:44:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762827 Advertisement activity carried out through pamphlets and leaflets inserted in newspapers fell outside service tax on sale of space for advertisement because the taxable entry excluded advertisements in print media. The applicable definition of "print media" incorporated the meaning of "book" under the Press and Registration of Books Act, 1867, and that statutory meaning expressly includes pamphlets. Once that specific definition was adopted, it could not be expanded by reference to other provisions or a dictionary meaning. The demand was therefore unsustainable, and the activity remained covered by the print media exclusion. Case-Laws Service Tax Mon, 02 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762827