TaxTMI 
TaxTMI 
2016 (1) TMI 205
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....ting infrastructure like stand for display of advertisements at various places for the clients. It is the case of the revenue that the amounts received by appellant for this renting out of the stands amounts to advertising services. On perusal of the records, it transpires that the appellant here is taking certain prominent places in the city on rental basis, then installing an infrastructure, including boards thereon. Appellant produced copies of agreement entered with the owners of the property taken on rent by the appellant and it is undisputed that appellant is paying rent of the space to the parties. On the infrastructure so created, appellant displays the advertisement in form of billboards and collects rent for such display. Both the....
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....il 63 (at page 65), the principle was explained as under:- "A phrase having been introduced and then defined, the definition prima facie must entirely determine the application of the phrase; but the definition must itself be interpreted, in case of doubt, in a sense appropriate to the phrase defined and to the general purpose of the enactment". (iii) In Hariprasad Shivshankar Shukla Vs. A.D.Divelkar - AIR 1957 SC 121, = ( 2002-TIOL-447-SC-MISC ) a railway company was taken over by the Govt. of India. The railway company served a notice on its workmen to terminate the services of all workmen. The Supreme Court held that in ordinary acceptation, retrenchment connotes that the business itself is being continued but the portion of the st....
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.... visualizing, conceptualizing, etc. then they will be liable to pay service tax on the charges made thereon". Therefore, the definition of 'advertising agency' cannot be read literally and out of context, if done so then every person some way connected with an advertisement will be advertising agency That cannot be and is not the coverage of the Service Tax envisaged In the present case, one cannot ignore term being defined i.e. 'advertising agency' and proceed to levy service tax on (i) any commercial concern (ii) providing service connected with making. preparation, display or exhibition of advertisements. If the definition is read in isolation and in an ail encompassing manner out of context, then any person/c....