https://www.taxtmi.com/caselaws?id=790759 Providing hoarding and display space for advertisements, even with ancillary fabrication, installation, repair and maintenance, was treated as a composite supply whose dominant element was sale of space for advertisements. Because invoices and purchase orders showed fixed charges for space/display and no separate charge for conceptualisation or preparation of advertisements, the activity fell within the negative list entry and was not exigible to service tax. The demand was also found time-barred because the record did not show fraud, suppression or wilful misstatement, and the dispute was only interpretational. Accordingly, the extended period of limitation was not invocable. en-us Mon, 27 Apr 2026 00:00:00 +0530 Thu, 30 Apr 2026 07:19:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790759 Providing hoarding and display space for advertisements, even with ancillary fabrication, installation, repair and maintenance, was treated as a composite supply whose dominant element was sale of space for advertisements. Because invoices and purchase orders showed fixed charges for space/display and no separate charge for conceptualisation or preparation of advertisements, the activity fell within the negative list entry and was not exigible to service tax. The demand was also found time-barred because the record did not show fraud, suppression or wilful misstatement, and the dispute was only interpretational. Accordingly, the extended period of limitation was not invocable. Case-Laws Service Tax Mon, 27 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790759