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2017 (1) TMI 804 - AT - Service TaxAdvertising agency service - work of fabrication, erection, installation, transportation, site civil work, supplying and fixing, repairing, fixing with pipes, painting and installing with iron structure, signages, sign boards, glow sign boards, flex board, flex sheets, sticker etc. - whether the activity of appellant covered in the definition of advertising agency service? - it is the appellant's claim that there was no involvement of designing, visualizing and conceptualizing their activity did not get covered by the definition of advertising agency service. Held that: - the appellant is not engaged in the activity of designing, visualizing or conceptualising the material which is present in the work provided by them - Since the activity undertaken by the present appellant does not involved designing, visualising and conceptualising, the services provided by appellant in the present appeals do not get covered by advertising agency service - appeal allowed - decided in favor of appellant.
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