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2017 (3) TMI 936 - AT - Service TaxPublic Relation Service - The respondent executed an agreement dated 31.03.2008 with the Govt. of AP (Information and Public Relation Department) (IPRD) for providing Integrated Mobile Publicity in Assembly Constituencies *“IMPACT”) through Mobile Publicity Vehicles - whether the above servce comes under the head Public Relation Service or not? - demand - Held that: - the services have been provided to AP Govt. From a reference to the various activities illustrated in section 65(86c), the activities undertaken are to be considered as public relations - The definition makes it amply clear that the scope of tax is not limited to management of public relations. The use of the phrases “in relation to” and “in any manner” widens the scope of the taxability with reference to public relations - IPRD has prepared the overall plan to be implemented. However, for carrying-out the plan, the respondent is required to plan and organize the logistic support required in terms of the hardware as well as the experienced persons to carry-out the activities. When this is to be done on a state-wise basis, this will require considerable planning and management of the whole exercise. In our view this is to be considered as management of the public relations campaign. The activity would fall within the definition of public relation services in terms of the work carried-out by the respondent as seen from the terms and conditions of the contract entered into with IPRD. The services also do not fall under any category mentioned in general exemptions - demand upheld - appeal allowed - decided in favor of Revenue.
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