TMI Blog2006 (10) TMI 1X X X X Extracts X X X X X X X X Extracts X X X X ..... ch, 2001. The design of signages, their colour schemes etc. were provided by the State tourism authority. The tender described the work as under:- From, No. 2424/2-10-18/99 Director Tourism Uttaranchal, Dehradun Ajanta Fabricators, Ajanta House, Ganga Vihar, Haridwar Road, Rishikesh. D.Dun: Dated 31-3-2001 Sub: Preparation and fixing of signages in Kumaon Region. Sir, Please refer to your tender no-AF/DT-99/1, dated 30-7-99 and further letter no-Nil dated 23-3-2001 o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . height above ground level, exclusive of board size, grouted deep below ground at 0.60 mts. with CC in the ratio of 1:4:6 gloss synthetic enamel paint important matter shall be laminated in Engineer grade Refractive sheets. (i) 2.79Mx1.80M 14 7250/- 1,01,500/- (ii) 3.60Mx2.40M 20 11500/- 2,30,000/- Total 9,00,000/- Please collect the details of the materials to be written on the signages, colour schemes to be used and the list of the places where these signages are required to be fixed from this office on any working day at ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 44,000/- (Rupees Forty Four Thousand only) and proposing to impose penalties for non-payment of the tax on time. The appellant resisted the proposal by contending that the it was not an advertising agency nor was the service rendered by it in the nature of advertisement. It was contended that appellant was merely a painter/writer of signage boards and such work fall appropriately in the category of manufacture. These contentions failed and the case was decided against the appellant in adjudication and in appeal before Commissioner (Appeals) made one. The present appeal before us is directed against those orders. 3. The finding in the order is that Section 65 of the Finance Act 1994 has defined "advertising agency" as "any commercial con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cover direct and indirect services connected to advertising and for that reason the appellant's activities are within the scope of the definition. The learned SDR has also relied on the judgments of the Hon'ble Supreme Court in the case of Doy Pack Systems (P) Ltd. v. Union of India as reported at 1988 (36) E.L.T. 201 (S.C.), the case of State of Uttar Pradesh v. Union of India as reported at 2006 (3) S.T.R. 98 (S.C.) = 2004 (170) E.L.T. 385 (S.C.) and the case of Akbar Badruddin Jiwani v. Collector of Customs as reported at 1990(47) E.L.T. 161 (S.C.) in the support of his contention. 6. We have considered the submissions made by both sides and perused record. 7. The taxable service is advertising service and according to Section 65 (9 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the above clarification leaves no room for doubt that eking or preparation of advertisement' means activities like designing, visualizing, conceptualizing etc. and not the physical activity (manual labour) of painting or writing of the advertising material. 9. When an almost identical issue came before this Tribunal in the case of Star Neon Sign, the Bench the Tribunal hold as under:- "We find that the term 'advertising agency' is defined in the Act and as per the definition the advertising agency is to mean any commercial concern engaged in providing any service connecting with the making, preparation, display or exhibition of advertising and includes advertising consultant. The appellants are only manufacturing the sign boards as pe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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