https://www.taxtmi.com/caselaws?id=794206 Selling bulk advertisement space in print media was treated as outside service tax under the post-01.07.2012 negative-list regime, and the demand could not be sustained by recharacterising the activity as business auxiliary or intermediary service when that basis was not properly pleaded. Trade discounts and volume-based incentives received from print media were not consideration for any service and could not be added to taxable value. Because the assessee was registered, filed returns, and no wilful suppression or intent to evade was shown, the extended period of limitation was unavailable and the demand was time barred. Penalties and interest, being consequential, also failed. en-us Tue, 30 Jun 2026 00:00:00 +0530 Thu, 02 Jul 2026 08:07:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794206 Selling bulk advertisement space in print media was treated as outside service tax under the post-01.07.2012 negative-list regime, and the demand could not be sustained by recharacterising the activity as business auxiliary or intermediary service when that basis was not properly pleaded. Trade discounts and volume-based incentives received from print media were not consideration for any service and could not be added to taxable value. Because the assessee was registered, filed returns, and no wilful suppression or intent to evade was shown, the extended period of limitation was unavailable and the demand was time barred. Penalties and interest, being consequential, also failed. Case-Laws Service Tax Tue, 30 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794206