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2013 (3) TMI 382 - COMMISSIONER OF CENTRAL EXCISE (APPEALS), CHENNAIClassification of Services - activity of canvassing for advertisements in the publications - Service tax on retainership fee - Held that:- appellant’s activity is not taxable and classified under “business auxiliary service” and the appellant is not liable to pay Service tax on the retainer fee paid by the publications during the disputed period. It is pertinent to mention here that Board vide its Circular No. 64/13/2003-S.T., dated 28-10-2003 clarified that canvassing for advertisements not liable to service tax when limited to space selling. a specific exclusion has been made to this effect. “Sale of space or time for Advertisement Services” was brought into the Service tax net w.e.f. 1-5-2006 only. The disputed period in the instant case is prior to that. Thus, the activity of the appellant during the disputed period is not taxable under Advertising Agency Service and Sale of Space or time for Advertisement Services too. - Demand set aside - decided in favor of assessee.
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