https://www.taxtmi.com/caselaws?id=792390 Wall rent recovered by an advertising service provider forms part of the taxable value where it is intrinsically connected with the advertising service and the provider cannot prove strict compliance with the pure-agent conditions. Separately supplied printed flex material, independently invoiced and subjected to sales tax, is excluded from taxable service value where there is no evidence that the supplying concern is a dummy entity or that funds flowed back. Extended limitation requires deliberate suppression or wilful misstatement intended to evade tax; statutory records and audit-based discovery do not establish that requirement. Consequently, penalties are not warranted absent culpable conduct. en-us Wed, 27 May 2026 00:00:00 +0530 Thu, 28 May 2026 08:21:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792390 Wall rent recovered by an advertising service provider forms part of the taxable value where it is intrinsically connected with the advertising service and the provider cannot prove strict compliance with the pure-agent conditions. Separately supplied printed flex material, independently invoiced and subjected to sales tax, is excluded from taxable service value where there is no evidence that the supplying concern is a dummy entity or that funds flowed back. Extended limitation requires deliberate suppression or wilful misstatement intended to evade tax; statutory records and audit-based discovery do not establish that requirement. Consequently, penalties are not warranted absent culpable conduct. Case-Laws Service Tax Wed, 27 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792390