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2018 (8) TMI 1110 - AT - Service TaxAdvertising Agency Service - renting of hoardings - Held that:- It is evident that the appellant was only renting out the hoardings which were either owned by them or leased to them, to various advertising agencies. There is no allegation that appellant had themselves made prepared displayed or exhibited any advertisings on their own. There is no dispute that the advisements which may have appeared on the hoardings are those that were prepared by the concerned advertising agencies and certainly not by the appellants. The appellants have only rented out these hoardings to the concerned advertising agency. The definition of “Advertising Agencies” in Section 65 (3) ibid does include the phrase “any service connected with”. Discernably, this phrase has to be read in keeping with the principle of ejusdem generis. Where a law lists specific class of persons or things and then refers to that in general, the general statements only apply to the same kind of persons or things specifically listed out - When the category of service concerns and involves creativity and even specifically seeks to include “advertising consultant”, it would be too farfetched to bring in renting of hoardings within the scope of such service. The activities of the appellant cannot be brought within the fold of “Advertising Agency Services” for the purpose of Section 65 (3) ibid - appeal allowed - decided in favor of appellant.
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