https://www.taxtmi.com/caselaws?id=769196 CESTAT New Delhi ruled in favor of appellant regarding classification of mall management income. Department sought to classify services as business auxiliary service before 01.05.2006, but tribunal found appellant purchased space from developer paying Rs. 1,00,000 annually, then sold advertising space to third parties. Since department accepted activity as "selling of space for advertisement" from 01.05.2006 onwards, it could not classify same activity differently for earlier period. Income from mall management activities could not be subjected to service tax under business auxiliary service classification before 01.05.2006. Impugned order set aside, appeal allowed. en-us Thu, 17 Apr 2025 00:00:00 +0530 Tue, 22 Apr 2025 08:31:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769196 CESTAT New Delhi ruled in favor of appellant regarding classification of mall management income. Department sought to classify services as business auxiliary service before 01.05.2006, but tribunal found appellant purchased space from developer paying Rs. 1,00,000 annually, then sold advertising space to third parties. Since department accepted activity as "selling of space for advertisement" from 01.05.2006 onwards, it could not classify same activity differently for earlier period. Income from mall management activities could not be subjected to service tax under business auxiliary service classification before 01.05.2006. Impugned order set aside, appeal allowed. Case-Laws Central Excise Thu, 17 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769196