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2018 (5) TMI 982 - AT - Service TaxClassification of services - appellant is engaged in collecting advertising material from their clients and forwarding the same to the newspaper for advertising in the newspaper - whether classified under advertising service or otherwise? Held that: - the activity for which the Tribunal has decided the case for the appellant in earlier period SPRING ADVERTISING PVT LTD Versus COMMISSIONER OF CUSTOMS, CENTRAL EXCISE & SERVICE TAX, AURANGABAD [2014 (8) TMI 146 - CESTAT MUMBAI], is the same as in the present case, where it was held that 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. 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, assessee thus not liable to tax under the head. Demand do not sustain - appeal allowed - decided in favor of appellant.
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