https://www.taxtmi.com/caselaws?id=766816 Mere preparation and printing of banners, without designing, conceptualising or visualising advertisements, does not amount to advertising agency service, so the activity was held outside the tax net. A demand based only on TDS and 26AS data, without corroborative enquiry into the nature of service, recipients, timing or consideration, was found unsustainable. In the absence of proof of suppression or other positive misstatement, invocation of the extended limitation period was also rejected, and the impugned order was set aside with consequential relief. en-us Tue, 04 Mar 2025 00:00:00 +0530 Wed, 05 Mar 2025 07:49:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766816 Mere preparation and printing of banners, without designing, conceptualising or visualising advertisements, does not amount to advertising agency service, so the activity was held outside the tax net. A demand based only on TDS and 26AS data, without corroborative enquiry into the nature of service, recipients, timing or consideration, was found unsustainable. In the absence of proof of suppression or other positive misstatement, invocation of the extended limitation period was also rejected, and the impugned order was set aside with consequential relief. Case-Laws Service Tax Tue, 04 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766816