https://www.taxtmi.com/caselaws?id=792390 Wall rent paid for use of advertising spaces is treated as part of the gross amount charged for taxable advertising services when it is intrinsically connected to service delivery and the assessee cannot prove strict pure-agent conditions under Rule 5(2). In contrast, the value of printed flex material supplied by a separate concern is not includible where the goods are identifiable, separately invoiced, and subjected to VAT or sales tax, absent evidence of a dummy arrangement or financial flow-back. The note also states that extended limitation requires deliberate suppression or wilful misstatement with intent to evade, and penalties are not sustainable without such 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 paid for use of advertising spaces is treated as part of the gross amount charged for taxable advertising services when it is intrinsically connected to service delivery and the assessee cannot prove strict pure-agent conditions under Rule 5(2). In contrast, the value of printed flex material supplied by a separate concern is not includible where the goods are identifiable, separately invoiced, and subjected to VAT or sales tax, absent evidence of a dummy arrangement or financial flow-back. The note also states that extended limitation requires deliberate suppression or wilful misstatement with intent to evade, and penalties are not sustainable without such culpable conduct. Case-Laws Service Tax Wed, 27 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792390