TMI Blog2019 (7) TMI 574X X X X Extracts X X X X X X X X Extracts X X X X ..... y as contained in Section 65(3) of the Finance Act, 1994. The said definition of the term Advertising Agency means any person engaged in providing any service connected with the making, preparation, displaying for exhibition of advertisements and includes advertising consultant - further, the appellants were engaged in not any of the above activity during the relevant period nor fall in the definition of Advertising Agency . Therefore, the demand of service tax on advertising agency is also not sustainable in law. Appeal allowed - decided in favor of appellant. - ST/592/2010 - FINAL ORDER No. A/30616/2019 - Dated:- 8-7-2019 - Mr. S.S. GARG, MEMBER (JUDICIAL) AND Mr. P.V. SUBBA RAO, MEMBER (TECHNICAL) Shri B. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e decorated gates and on the entry tickets. The service of advertising the products of the sponsors on the gates and tickets are the services of an advertising agency and hence are liable to pay service tax on the amount collected for sponsorship of tickets and gates during the period from 01.10.2006 to 31.03.2007. c) The appellants have neither registered with the Department nor paid service tax for the services provided by them during the period from 01.10.2006 to 31.03.2007. d) Demanded service tax of ₹ 7,30,729/-, Education Cess of ₹ 14,614/- in respect of Business Exhibition Service and Service Tax of ₹ 19,031/- and Education Cess of ₹ 381/- in respect of advertising agency service unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... isation consisting of various officers of the Administration and Officers from various other departments from Irrigation and Agriculture and they do not have any malafide intention not to pay the tax liability. He further submits that the outstanding demand of ₹ 1,75,645/- along with education cess of ₹ 3,512/- relates to electricity charges which were collected from the stall owners and paid directly to electricity department on behalf of the stall owners as the electricity department has given service connection to the Exhibition society. He further submitted that on this amount, the appellant is not liable to pay service tax as there is no service element in supplying the electricity. It only amounts to sale and not the servi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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