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2016 (1) TMI 205 - CESTAT MUMBAI

2016 (1) TMI 205 - CESTAT MUMBAI - TMI - Advertising services or not - Appellant herein is undertaking an advertising business as well as creating infrastructure like stand for display of advertisements at various places for the clients. - Held that:- 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 a .....

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Appeal No. ST/01/2011 - Dated:- 18-8-2015 - M V Ravindran, Member (J) And C J Mathew, Member (T) For the Appellant : Shri Venkatesh Iyer, Consultant For the Respondent : Shri B Kumar Iyer, Supdt. (AR) ORDER Per M V Ravindran This is an appeal against Order-in-Appeal No. AKP/275/NSK/2010 dated 30.09.2010. 2. Heard both sides and perused the records. 3. The issue involved in this case is whether the activity undertaken by the appellant is taxable under the head "advertising services or otherw .....

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. 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 lower authorities have overlooked the fact that appellant is not engaged in any services connected with making, preparation, display or exhibition of advertisement while .....

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be understood in the context of phrase defined. Purpose of definition is not to contradict or supplant it altogether after considering these submissions in light of the following decisions: - (i) In Hotal And Catering Industry Training Board Vs. Automobile Proprietary Limited (1968 (3) All.E.R.399 (at page 402 (E), Lord Denning speaking for the Court of Appeal explained as under - "It is true that "the industry" is defined ; but a definition is not to be read in isolation It must .....

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rmine 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 acceptatio .....

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e expression defined, thereafter find whether the said ordinary accepted version fits in with every requirement of definition clause. Then, the definition is not to be taken to as destroying the essential meaning of the term defined. A definition merely employing apt and readily intelligible words. Keeping this in mind, it is to be held that Ordinary accepted version of words "advertising agency" would be an Agent who acts for a producer of goods or services, planning, designing and ma .....

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also undertake any activity relating to making or preparation of an advertisement, such as designing, 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 c .....

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