TMI Blog2017 (1) TMI 804X X X X Extracts X X X X X X X X Extracts X X X X ..... r conceptualising the material which is present in the work provided by them - Since the activity undertaken by the present appellant does not involved designing, visualising and conceptualising, the services provided by appellant in the present appeals do not get covered by advertising agency service - appeal allowed - decided in favor of appellant. - ST/732/2010, 1014/2011, 50176/2015 & 70155/2015-CU-DB - ST/A/71142-71145/2016-CU[DB] - Dated:- 8-12-2016 - MR. (Dr.) SATISH CHANDRA, PRESIDENT AND MR. ANIL G. SHAKKARWAR, MEMBER (TECHNICAL) Shri Atul Gupta, Advocate for the Appellants Shri Rajeev Ranjan, Joint. Commr. (A.R.) for the Department Per Anil G. Shakkarwar : The brief facts of the case are that the appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 26.09.2014 for the period from February, 2013 to March, 2014 demanding Service Tax of Rs. under Section 65B(44) of the Finance Act, 2012. 2. The contention of Revenue was that appellant was providing advertising agency service. The contention of the appellant before the Original Authority was that on the full amount received by their clients they were paying VAT and the total activity of the work under taken was under a contract and they were not involved in designing, visualizing and conceptualizing and therefore their services was not covered by advertising agency service. They further contended that their primary engagement was in repairing sign board and signage on the design provided by Indian Railways and Indian Road Congres ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rds and signage as per design provided by the costumers and registered with the Trade Tax Department. 3. It is an admitted fact that the appellant has t no discretion for any variation in the design in painting or manufacturing signage boards. 4 The intention in such contract is to manufacture the goods as per specifications of the customers. Though even if such boards are installed in some cases, the activity amounts to manufacture, which is not subject to Service Tax. 5. Further, when the Appellant is not carrying out the activity of designing, visualising or conceptualising the material which is present in work provided by them, then the activity of the Appellant cannot be considered as an advertisement agency which is pro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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