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2014 (8) TMI 146 - AT - Service TaxAdvertisement Agency Service - activity in respect of making, preparation, display or exhibition etc of advertisement - Held that:- In the adjudication order dated 15.6.2011 there is a specific finding that the appellant was not engaged in making, preparation, display or exhibition of advertisement. The Commissioner (Appeals) in the impugned order also held that the appellants are engaged in collecting advertisement from Mulay Group of Companies and forwarding the same to the desired newspaper. Hence this activity shows that the appellants are engaged in the activity which is connected with the activity of advertisement published. As per Section 65 (3) of the Finance Act, 1994 advertisement agency means "any person engaged in providing any service connected with the making, preparation, display or exhibition of advertisement and includes on advertising consultant". A reading of the definition of "advertising agency" shows that a person should be engaged in providing any service connected with the making, preparation, display or exhibition of advertisement. The admitted fact is that the appellants are not undertaking any activity connected with the making, preparation, display etc and the appellants are only collecting the advertising and the same is forwarded to various newspapers for publication. decided in favour of assessee.
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