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2017 (8) TMI 551 - AT - Service TaxSale of space or time for advertisement - activity rendered by the appellant is for display of advertisements in the bus panels in the space available in buses and also by hoardings and railway glow etc - extended period of limitation - Held that: - In the present case, the Metropolitan Transport Corporation (MTC) provides a place in the rear of the busses or inside the buses for display of the advertisement. It is not established that the appellants were engaged in making, preparation, conceptualizing or visualizing of the advertisement - the issue was under much doubt during the relevant time and was highly contentious. For the same reason, the appellants cannot be held to be guilty of suppression of facts - extended period not invoked - appeal allowed - decided in favor of appellant.
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