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2016 (1) TMI 205 - AT - Service TaxAdvertising services or not - Appellant herein is undertaking an advertising business as well as creating infrastructure like stand for display of advertisements at various places for the clients. - Held that:- Appellant produced copies of agreement entered with the owners of the property taken on rent by the appellant and it is undisputed that appellant is paying rent of the space to the parties. On the infrastructure so created, appellant displays the advertisement in form of billboards and collects rent for such display. Both the lower authorities have overlooked the fact that appellant is not engaged in any services connected with making, preparation, display or exhibition of advertisement while renting out the infrastructure. Appellant has made out a case in his favour and the appeal needs to be accepted. - Decision in the case of Star India (P) Ltd - [2006 (2) TMI 50 - CESTAT, MUMBAI] followed. - Decided in favor of assessee.
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