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2019 (7) TMI 574 - AT - Service TaxNon-payment of service tax - Business Exhibition Service - HELD THAT:- The appellants have paid ₹ 6,24,414/- towards Business Exhibition Service together with interest before issuance of show cause notice. Demand of service tax - electricity charges - HELD THAT:- The electricity charges which were collected by the appellant from the stall owners and directly paid to the electricity department - demand set aside. Demand of service tax on advertising agency - HELD THAT:- The appellant does not fall in the definition of ‘Advertising Agency’ as contained in Section 65(3) of the Finance Act, 1994. The said definition of the term ‘Advertising Agency’ means “any person engaged in providing any service connected with the making, preparation, displaying for exhibition of advertisements and includes advertising consultant” - further, the appellants were engaged in not any of the above activity during the relevant period nor fall in the definition of ‘Advertising Agency’. Therefore, the demand of service tax on advertising agency is also not sustainable in law. Appeal allowed - decided in favor of appellant.
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