2009 (9) TMI 10

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..... canning charges which was also not done by them and, therefore, the activity carried out by them could not be construed as carrying out of advertising agency service – Held that - Revenue has not successfully rebutted or controverted this claim of the assessees. Since the activity carried out by the assessees is one of sale of materials and carrying out of scanning which can in no way be construed .....

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..... and penalty were set aside by the Commissioner (Appeals) who accepted the contention of the assessees that they were only engaged in sale of publicity materials and were collecting scanning charges which was also not done by them and, therefore, the activity carried out by them could not be construed as carrying out of advertising agency service. Hence this appeal by the Revenue. 2. I have he .....

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