https://www.taxtmi.com/caselaws?id=775471 The CESTAT Bangalore held that service tax on sale of space or time for advertisement service was correctly demanded, but the extended period of limitation could not be invoked for renting of immovable property service or advertisement services, limiting recovery to the normal period. The demand under club or association service was set aside following SC precedent. Denial of CENVAT credit on the LED scoreboard was overturned as the credit was valid. Penalties under Section 78 were also set aside due to limitation issues. The matter was remanded for recomputation of service tax liability with interest for the normal limitation period. The appeal was disposed of accordingly. en-us Mon, 21 Jul 2025 00:00:00 +0530 Sat, 26 Jul 2025 08:39:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775471 The CESTAT Bangalore held that service tax on sale of space or time for advertisement service was correctly demanded, but the extended period of limitation could not be invoked for renting of immovable property service or advertisement services, limiting recovery to the normal period. The demand under club or association service was set aside following SC precedent. Denial of CENVAT credit on the LED scoreboard was overturned as the credit was valid. Penalties under Section 78 were also set aside due to limitation issues. The matter was remanded for recomputation of service tax liability with interest for the normal limitation period. The appeal was disposed of accordingly. Case-Laws Service Tax Mon, 21 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775471