https://www.taxtmi.com/caselaws?id=797125 Commercial provision of advertising space, including hoarding space on billboards and public places, was taxable under the pre-1 July 2012 service-tax regime. Renting immovable property, including vacant land used commercially as market places, was also taxable; municipal leasing to traders for consideration was a commercial activity rather than a sovereign or mandatory statutory function. Tax recovery was restricted to the normal limitation period because extended limitation requires evidence of deliberate suppression with intent to evade tax, and mere failure to declare or pay tax was insufficient. Penalty was consequently reduced proportionately. en-us Wed, 12 Aug 2026 00:00:00 +0530 Tue, 18 Aug 2026 08:35:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797125 Commercial provision of advertising space, including hoarding space on billboards and public places, was taxable under the pre-1 July 2012 service-tax regime. Renting immovable property, including vacant land used commercially as market places, was also taxable; municipal leasing to traders for consideration was a commercial activity rather than a sovereign or mandatory statutory function. Tax recovery was restricted to the normal limitation period because extended limitation requires evidence of deliberate suppression with intent to evade tax, and mere failure to declare or pay tax was insufficient. Penalty was consequently reduced proportionately. Case-Laws Service Tax Wed, 12 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797125