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    <description>Receipts attributable to newspaper sales constitute sale transactions rather than taxable service receipts and must be excluded when determining service-tax liability. Once those amounts are excluded, the remaining receipts for each relevant period fall below the applicable threshold exemption of Rs. 10 lakhs. Consequently, no service tax is payable on the remaining receipts, and no penalty arises.</description>
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      <description>Receipts attributable to newspaper sales constitute sale transactions rather than taxable service receipts and must be excluded when determining service-tax liability. Once those amounts are excluded, the remaining receipts for each relevant period fall below the applicable threshold exemption of Rs. 10 lakhs. Consequently, no service tax is payable on the remaining receipts, and no penalty arises.</description>
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