https://www.taxtmi.com/caselaws?id=766997 CESTAT New Delhi held that advertisement services to print media fall under negative list under section 66(b) of Finance Act, making them non-taxable. However, commission received by advertising agencies remains chargeable to service tax. The tribunal found show cause notice time-barred as appellant had no tax liability on print media services, negating grounds for extended limitation period. Authorities erred in not granting exemption benefit under Notification 33/2012 for threshold limit below Rs.10 lakhs. Appeal allowed with demand set aside. en-us Thu, 06 Mar 2025 00:00:00 +0530 Sat, 08 Mar 2025 08:32:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766997 CESTAT New Delhi held that advertisement services to print media fall under negative list under section 66(b) of Finance Act, making them non-taxable. However, commission received by advertising agencies remains chargeable to service tax. The tribunal found show cause notice time-barred as appellant had no tax liability on print media services, negating grounds for extended limitation period. Authorities erred in not granting exemption benefit under Notification 33/2012 for threshold limit below Rs.10 lakhs. Appeal allowed with demand set aside. Case-Laws Service Tax Thu, 06 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766997