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2006 (3) TMI 138 - AT - Service TaxTo constitute an 'advertising agency', all the activities mentioned in the definition 65(2) should be carried out by the person. While advertising, the intention is to influence the mind of the people who watch the advertisement. There are various ways of advertisement. Advertisement is done through books and magazines. Advertising Agency - appellants merely undertake the screen printing of the advertisement hoarding- Since no creative activity is involved, the same is not liable to service tax
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