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2006 (2) TMI 50 - CESTAT, MUMBAI
Service Tax – Advertising agency and its client definition under Service tax – Broadcasting by sale of time slots did not amount to advertising agency -Flashing of advertisement in electronic media not liable to service tax – Advance Rulings are binding only on parties.
The appellants receive from advertising agencies or advertiser the advertisement duly recorded on the media. The appellants do not make or prepare the advertisement. In fact, they neither have expertise nor skill required in this regard. This is done by the advertising agency appointed by the advertiser. The advertising agency already pays service tax under the heading 'advertising agency' in connection with concerned flashing advertisement by broadcaster. Provisions of law that there can be a second levy or double levy for the same service again as an advertising agency has not been shown to us.
Demand of duty and penalty set aside.