TMI Blog2009 (1) TMI 55X X X X Extracts X X X X X X X X Extracts X X X X ..... 05 - A/57-58/2009-WZB/AHD - Dated:- 7-1-2009 - Ms. Archana Wadhwa, Member (J) and Shri B.S.V. Murthy, Member (T) Shri S.R. Prasad, SDR, for the Appellant. Shri Vipul Kandhar , C.A. , for the Respondent. [Order per: B.S.V. Murthy, Member (T)]. - This is an appeal filed by the Revenue against the order of the Commissioner (Appeals) dropping the demand for service tax on the amount received by the respondent for preparing Tableau for Gujarat Government for its display on Republic Day on 26 Jan 2002 at New Delhi. 2. Heard both the sides. Ld DR on behalf of Revenue submits that the preparation of Tableau is clearly covered by the advertising services as certified under Section 65 of the Finance Act, 1994 which inclu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant on behalf of the respondents submits that going by the definition of the advertisement under Section 65, the advertisement should be related to any product or service that should be having some commercial purpose. He also submits that person providing service must be a commercial person prior to 1-5-2006 but in this case no product is being advertised and preparing tableau at the behest of Government of Gujarat is not a service rendered by the advertisement agency. He relied upon the judgment of Hon'ble Supreme Court in ICICI Bank v. Municipal Corporation of Greater Bombay and others in support of his contention that word advertisement means having direct or indirect connection with the business, trade or commerce. The argument basi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y other audio or visual representation made by means of light, sound, smoke or gas. The Hon'ble Tribunal in the case of Star Neon Sign v. Commr. of Chandigarh reported in 2006 (2) S.T.R. 588 (Tribunal) = 2002 (141) E.L.T. 770 (Tri.-Del.) in which it has been held that preparing the sign boards at the behest of customers is not a service provided by an advertisement agency; that no evidence on records to show relationship between customers and appellant is of advertisement agent. Applying the ration of the said decision, I am of the view that the appellant was not required to pay service tax as held by the adjudicating authority and hence I hereby set aside confirmed demand of Rs. 2,63,750/- in respect of Tableau works as same i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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