2004 (3) TMI 2 - AT - Service Tax

Service Tax Advertising Agency Respondents activity does not covered under the definition of advertising agency

Summary

The Appellate Tribunal CESTAT, New Delhi dismissed the Revenue's appeal against the Commissioner (Appeals) Central Excise, Ludhiana's order. The respondent, not deemed an advertising agency, was not liable to pay service tax for rental charges from displaying advertisements on its site. The appeal was dismissed as the respondent's activity did not fall under the definition of an 'advertising agency'.