9911796707
TMI Blog2011 (2) TMI 1139X X X X Extracts X X X X X X X X Extracts X X X X ..... rtisement Agency - Decided in favor of the assessee - ST/732/2010 - ST/145/2011(PB) - Dated:- 21-2-2011 - S/Shri Ashok Jindal, Mathew John, JJ. Shri B.L. Narasimhan, Advocate, for the Appellant. Shri Sumit Kumar, SDR, for the Respondent. [Order per : Ashok Jindal, Member (J)]. By the impugned order, service tax of Rs. 1,47,92,96/- was confirmed along with interest and various penalties under the Finance Act, 1994 for non-payment of service tax under the category of Advertising Agency. 2. The facts of the case are that the applicant is engaged in the business of making Sign Board and Signage and are registered with the Sales-tax Department and paying vat/Sales-tax on the sale of sign boards and signage. The applicant a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... racts/purchase orders between the party and its clients or statements from the party including its worker or from the clients duty backed by supporting evidence, but none has been produced by the department. Admittedly, it is not possible to hold the party responsible for certain activities without corroborative evidence especially when the entire body of corroborative evidences establishes the contrary position. Thus, based upon the facts of the present case including documentary evidence detailed above, the Board s circular and legal decisions mentioned above, it must be held that the party s activities do not involve designing, visualizing and conceptualizing. Hence the party is not engaged in providing two of the four services elements ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the application. As per Section 65(3) of the Finance Act, 1994, the advertising agency means as under :- Advertising agency means any (person) engaged in providing any service connected with the making, preparation, display or exhibition of advertisement and includes an advertising consultant. 7. We have also gone through Circular dated 19-6-06 which clarifies that mere publishing of prepared advertisement in a paper or magazine or broadcast of prepared advertisement on electronic media by TV are not functions of an Advertisement Agency. Hence such activity does not fall under the category of Advertising Agency service. 8. We also find in the case of Ajanta Fabrication wherein the assessee was assigned the work for preparation a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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