https://www.taxtmi.com/caselaws?id=781047 CESTAT, New Delhi (AT) allowed the appeal, holding that display of state government's advertisements on the appellant's buses constituted realization of rental/ sale of space not advertising agency services, and thus the demand for service tax was misconceived. Invoices on record showed Central Sales Tax discharged and were available to the department before show-cause notices. The Tribunal also held extended limitation inapplicable given the appellant's statutory, state-owned character and lack of intent to evade tax. Consequently the confirmed demand was set aside. en-us Wed, 29 Oct 2025 00:00:00 +0530 Tue, 11 Nov 2025 08:20:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781047 CESTAT, New Delhi (AT) allowed the appeal, holding that display of state government's advertisements on the appellant's buses constituted realization of rental/ sale of space not advertising agency services, and thus the demand for service tax was misconceived. Invoices on record showed Central Sales Tax discharged and were available to the department before show-cause notices. The Tribunal also held extended limitation inapplicable given the appellant's statutory, state-owned character and lack of intent to evade tax. Consequently the confirmed demand was set aside. Case-Laws Service Tax Wed, 29 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781047