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2008 (2) TMI 88 - AT - Service TaxActivity of preparation & erection of banners, traffic sign boards, centre median grills & barricades as required by traffic police – fabrication & erection of hoardings for display of advertisements of their private clients – In view of TN 345/4/97, impugned services are not taxable under Advertising Agency because conceptualisation, visualization & designing of advertisements are not undertaken – explanation given by appellants with regard to statement of proprietor is cogent – appeal allowed
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