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2016 (10) TMI 683 - AT - Service TaxAdvertising agency services - manufacture and trading of advertisement material including preparation of flex printed, backlit banners, flex board and unlit etc - making of advertisements - preparation of advertisements - whether the appellant was an advertising agency and the services rendered by the appellant part take of or include the services in the nature of designing, conceptualizing, visualizing, normally rendered by the Advertising Agency and is appellant liable to service tax? - Held that: - neither appellant is having receipt for the activity namely display or exhibition nor the appellant have provided such service of display or exhibition under the facts and circumstances. The appellant is not liable to Service Tax under the classification Advertising Agency and/or providing a taxable service as an Advertising Agency in relation to advertisement in any manner. The decision in the case of Ajanta Fabrication Vs. CCE [2006 (10) TMI 1 - CESTAT, NEW DELHI] where it was held that the appellant is not equipped for functioning as an advertising agency and thus, the services rendered by the appellant did not part take of or include the services in the nature of designing, conceptualizing, visualizing, normally rendered by the Advertising Agency. The extended definition, cannot bring an entirely alien and unconnected services or a manufacturing activity within scheme of levy of service. And accordingly held that Ajanta Fabrication was not covered within the ambit of Service Tax under the classification Advertising Agency. Appeal allowed - decided in favor of appellant.
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