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2023 (9) TMI 723 - AT - Service TaxLevy of Service Tax - appellant was rendering advertisement agency services by placing advertisement boards in the buses of leading consumer brands - period from January 2002 to June 2006 - HELD THAT:- The Board vide Ministry of Finance F. No. 345/4/97-TRU, dated 16-8-1999 had clarified that no service tax is chargeable on the advertisement booked for yellow pages. The reasoning given therein is also applicable to this case. It was clarified that if persons undertake any activity relating to making or preparation of an advertisement, such as designing, visualizing, conceptualizing etc., only then will they be liable to pay service tax on the charges made thereon under "advertisement agency" service. A similar matter was also examined by the Tribunal in COMMISSIONER OF CENTRAL EXCISE, KOLKATA-V VERSUS THE INCODA [2004 (6) TMI 7 - CESTAT, KOLKATA]. It was held hiring of space will not bring the appellant under the definition of ‘advertising agency’. Since the issue has been decided on merits in favour of the appellant the question of interest, penalties or invoking the extended period does not arise. Appeal allowed.
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