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2011 (2) TMI 1139 - AT - Service TaxAdvertising Agency services - demand of service tax - Held that:- It is an admitted fact that the applicants are not involved in design, visualizing or conceptualizing, the main part of the Advertising agency services & involved only in the activity of display or exhibition of Sign Boards/Signage on specific direction of their client, who provides design and layout which are elaborated on the application - Circular dated 19-6-06 which clarifies that mere publishing of prepared advertisement in a paper or magazine or broadcast of prepared advertisement on electronic media by TV are not functions of an Advertisement Agency - Decided in favor of the assessee
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