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2017 (3) TMI 866 - CESTAT MUMBAIImport of services - An advertisement in “Fertilizer Focus”, a magazine published from U.K. - Whether the amount paid by appellant for advertisement in a foreign magazine is liable to be taxed under the category of “sale of space or time for advertisement” under reverse charge mechanism or not? Held that: - the said magazine ‘Fertilizer Focus’ gives the information regarding various machineries and the products and also various articles in respect of fertilizers and fertilizer industry. Hence the magazine ‘Fertilizer Focus’ will be covered under the definition of ‘Book’ and an advertisement placed by the appellant in the magazine being in print media is excluded from the service tax liability under the category of sale of space or time for advertisement - appeal allowed - decided in favor of appellant.
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