Tax Management India. Com
                        Law and Practice: A Digital eBook ...

Category of Documents

TMI - Tax Management India. Com
Case Laws Acts Notifications Circulars Classification Forms Manuals SMS News Articles
Highlights
D. Forum
What's New

Share:      

        Home        
 

TMI Blog

Home List
← Previous Next →

2019 (5) TMI 1027

..... upply to M/s.Vodafone, who were not disputing the same, would not make the appellant’s activity as taxable. The issue is required to be decided independently - Tribunal in the case of M/S AVON AWNING (PROPRIETOR LATE NAND KISHORE CHADDHA, THROUGH LEGAL HEIR SMT. KRISHNA CHADDHA) VERSUS COMMISSIONER OF CENTRAL EXCISE & S. TAX, GHAZIABAD [2016 (10) TMI 683 - CESTAT ALLAHABAD] has held that production of design given by the client on chosen material such as cloth, PVC sheet etc. would not amount to providing any service taxable under the category of advertising agency. The issue stands fully covered by the said decision of the Tribunal. Time Limitation - HELD THAT:- The balance sheet and profit and loss account has been held to be pu .....

X X X X X X X

Full Text of the Document

X X X X X X X

..... ngs etc. as also on endorsement of cricketers, no Service Tax is being paid by them on sale and supply of printed flags and glow-sign boards. They explained that for sale supply of flags they have not given any creative component and they have merely carried out operations on the instruction of client for merely printing the given material on the flags printer. The soft copy of the file is provided by their customers and they have not even entitled to change a dot of the design. There is no creativity involved and they act merely as a printer. In such a scenario they contended that the said activity is not covered by the advertising agency activity and the same would not be chargeable to Service Tax. 3. However, the appellants were issued a .....

X X X X X X X

Full Text of the Document

X X X X X X X

..... h the advertising material would amount to providing advertising agency services or not. First of all we make it clear that mere payment of Service Tax in respect of such supply to M/s.Vodafone, who were not disputing the same, would not make the appellant s activity as taxable. The issue is required to be decided independently. Tribunal in the case of Avon Awning v. CCE & ST, Ghaziabad reported as 2017 (51) S.T.R. 33 (Tri.-All.) has held that production of design given by the client on chosen material such as cloth, PVC sheet etc. would not amount to providing any service taxable under the category of advertising agency. The issue stands fully covered by the said decision of the Tribunal. 6. Apart from the merits of the case, we also f .....

X X X X X X X

Full Text of the Document

X X X X X X X

 

 

← Previous Next →

 

 

|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || Database || Members || Refer Us ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.
|| Blog || Site Map - Recent || Site Map ||