https://www.taxtmi.com/caselaws?id=789083 Mere display of company names on panels below traffic signal timer devices, without any design, conceptualisation or creative input, was held not to constitute Advertising Agency Service under the Finance Act, 1994, because the activity amounted only to provision of display space rather than making or preparing advertisements. The demand on merits was therefore unsustainable. On limitation, the extended period could not be invoked for the entire disputed period since the law was ambiguous during the relevant years and the activity was disclosed in the business arrangement; the demand was partly time-barred. The impugned order was set aside and consequential relief followed. en-us Thu, 02 Apr 2026 00:00:00 +0530 Fri, 03 Apr 2026 08:49:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789083 Mere display of company names on panels below traffic signal timer devices, without any design, conceptualisation or creative input, was held not to constitute Advertising Agency Service under the Finance Act, 1994, because the activity amounted only to provision of display space rather than making or preparing advertisements. The demand on merits was therefore unsustainable. On limitation, the extended period could not be invoked for the entire disputed period since the law was ambiguous during the relevant years and the activity was disclosed in the business arrangement; the demand was partly time-barred. The impugned order was set aside and consequential relief followed. Case-Laws Service Tax Thu, 02 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789083