TMI Blog2017 (2) TMI 1174X X X X Extracts X X X X X X X X Extracts X X X X ..... ill not be covered by the scope of advertising agency service - the respondent at no stage is involved with work of conceptualizing, visualizing and creating advertisement which is essential and basic ingredient to cover the activity under advertising agency service for tax liability - appeal dismissed - decided against Revenue. - Service Tax Appeal No. ST/336/2011-ST[DB] - ST/A/50441/2017-CU[DB] ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iability of ₹ 46,14,155/- along with imposition of penalties under Section 76, 77 78 of the Finance Act, 1994. On appeal, the Commissioner (Appeals), vide the impugned order set aside the original order and allowed the appeal filed by the Respondent. Aggrieved, the Revenue is in appeal. 2. The Ld. AR elaborated the grounds of appeal to contest the findings in the impugned order. It is s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g facility to print flex board of required dimensions as per the pre made designs supplied by the clients. They are not involved in conceptualizing or creating any design for advertising. There is no dealing with any client for a content of any advertisement. She also relied on certain decided cases in support of her submissions. 4. We have heard both the sides and perused the appeal records. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e for tax liability. We are in agreement with the analysis and findings in the impugned order to the effect that printing of flex board based on the contents supplied by the customer cannot be covered under tax entry-'advertising agency'. We refer to the decision of the Tribunal in Ajanta Fabrication 2006 (4) STR 605 (Tri. Del.) and Market Chase advertising 2008 (10) STR 598 (Tri. Chenna ..... X X X X Extracts X X X X X X X X Extracts X X X X
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