TMI Blog2013 (10) TMI 131X X X X Extracts X X X X X X X X Extracts X X X X ..... ement for sale of products in foreign journals/magazines, through an agency, which had no office in India - It transpires from the record that the appellant was placing advertisement which he himself sends it abroad through advertising agencies - There was nothing on record to show that the advertising agency which was situated abroad was visualizing, conceptualizing etc of the said advertisement ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder Section 76, 77 78 of Finance Act, 1994. 2. Heard both sides and perused the records. 3. On perusal of the records, it transpires that both the lower authorities have held that the appellant herein is liable to discharge Service Tax liability under the category of advertising agency as they have published an advertisement in journals/magazines abroad. It is also the finding that since su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 2004 (167) ELT 85 (Tri-Mum) is akin to the case in hand. 6. We find that the factual matrix is not disputed in as much as the appellant places advisement for sale of products in foreign journals/magazines, through an agency, which has no office in India. It transpires from the record that the appellant is placing advertisement which he himself sends it abroad through advertising agencies. Ther ..... X X X X Extracts X X X X X X X X Extracts X X X X
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