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M/s. Selvel Media Services Pvt. Ltd. Versus C.S.T., Delhi-III

2015 (11) TMI 560 - CESTAT NEW DELHI

Waiver of pre deposit - Advertisement Agency service or Sale of Space or Time for Advertisement service - Held that:- Advertising Agency means any [person] engaged in providing any service connected with the making, preparation, display or exhibition .....

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. Indeed, the service seems to be more appropriately covered under the scope of Sale of Space or Time for Advertisement Service - prima facie find that the appellant is not covered under the scope of advertising agency service and therefore has a goo .....

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ST/59839/2013-CU[DB] - Stay Order No.53147/2015 - Dated:- 7-9-2015 - G. Raghuram, President and Mr. R.K. Singh, Member (Technical) For the Petitioner : Mr. G Maheshwari, Advocate, Ms. Swati Thapa, Advocate For the Respondent : Ms. Suchitra Sharma, D .....

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ervice. The appellant has contended that it took various hoarding sites on lease and then gave it to various advertisers/advertising agency to display their advertisements for which it received consideration. It paid service tax on such consideration .....

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le to pay service tax thereunder. 2. We have perused the definition of Advertising Agency Service given in Section 65 (03) of the Finance Act, 1994, according to which Advertising Agency means any [person] engaged in providing any service connected w .....

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and it was not an advertisement consultant either. Indeed, the service seems to be more appropriately covered under the scope of Sale of Space or Time for Advertisement Service, which is defined as under:- Section 65 (105) (zzzm) to any person , by .....

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e its instruction letter F.No.341/43/96-TRU, dated 31.10.1996 has clarified as under:- 4. It is further to be clarified that in relation to advertising agency, the service tax is to be computed on the gross amount charged by the advertising agency fr .....

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