https://www.taxtmi.com/caselaws?id=786816 Affixing advertisements on a transport operator's buses by a non advertising entity does not constitute 'sale of space or time for advertisement' where the entity merely permits display; the confirmed tax demand under that category was set aside. Similarly, amounts recorded in balance sheets, income tax returns, or reflected as sundry debtors or canteen receipts do not, without independent evidence of a taxable service, attract service tax as renting of immovable property or similar services; demands based solely on such accounting entries were set aside, and the appeals were allowed with consequential relief. en-us Thu, 18 Sep 2025 00:00:00 +0530 Fri, 20 Feb 2026 08:23:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786816 Affixing advertisements on a transport operator's buses by a non advertising entity does not constitute 'sale of space or time for advertisement' where the entity merely permits display; the confirmed tax demand under that category was set aside. Similarly, amounts recorded in balance sheets, income tax returns, or reflected as sundry debtors or canteen receipts do not, without independent evidence of a taxable service, attract service tax as renting of immovable property or similar services; demands based solely on such accounting entries were set aside, and the appeals were allowed with consequential relief. Case-Laws Service Tax Thu, 18 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786816