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2019 (5) TMI 1027 - AT - Service TaxClassification of services - advertising agency services or not - printing of flags with the advertising material - time limitation - HELD THAT:- Mere payment of Service Tax in respect of such supply to M/s.Vodafone, who were not disputing the same, would not make the appellant’s activity as taxable. The issue is required to be decided independently - Tribunal in the case of M/S AVON AWNING (PROPRIETOR LATE NAND KISHORE CHADDHA, THROUGH LEGAL HEIR SMT. KRISHNA CHADDHA) VERSUS COMMISSIONER OF CENTRAL EXCISE & S. TAX, GHAZIABAD [2016 (10) TMI 683 - CESTAT ALLAHABAD] has held that production of design given by the client on chosen material such as cloth, PVC sheet etc. would not amount to providing any service taxable under the category of advertising agency. The issue stands fully covered by the said decision of the Tribunal. Time Limitation - HELD THAT:- The balance sheet and profit and loss account has been held to be public documents by various decisions and it stands concluded that when the income arising from various activities stand reflected in the said public documents, it cannot be said that there was any suppression or misstatement on the part of the assessee so as to invoke the longer period of limitation. Appeal allowed - decided in favor of appellant.
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