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TMI Blog2009 (5) TMI 287X X X X Extracts X X X X X X X X Extracts X X X X ..... ders from various clients including the Government agencies – Issue involved stated as identical to that of Zodiac Advertisers v. CCE, Cochin., wherein matter remanded to original authority by SC – case is remanded - all the records and other factual positions have to be thoroughly examined by the Original Authority in order to come to a definite conclusion on the issue. - ST/721/2008 - 715/2009 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3. We heard both sides. 4. The issue relates to the demand of Service Tax under the category of Advertisement Agencies Services. The learned Advocate stated that the appellant is actually undertaking the activity of screen painting (sic) (printing) based on the orders from various clients including the Government agencies. He stated that this issue was the subject matter of the Final Order N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sel on both sides, we are of the view that an important question of law does a rise in this case, namely, whether an assessee comes within the definition of the word 'advertising agency' as de fined in Section 65(3) of the Finance Act, 1994 as amended. However, on perusing the record, we find that material documents, particularly, orders and purchase materials, books of accounts etc., were not p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... well as the order of the High Court. Subject to above, Civil Appeal stands disposed of. Assessee will pay cost of Rs. 10,000/- (Rupees Ten Thousand) to the Department as cost condition precedent. ………..J. (S.H. KAP ADIA) ………… (AFTAB ALAM) 5. As the issue involved in this case is identical to that of the Zodiac Ad vertisers (cited supra), it was prayed that the matter shoul ..... X X X X Extracts X X X X X X X X Extracts X X X X
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