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TMI Blog2014 (3) TMI 508X X X X Extracts X X X X X X X X Extracts X X X X ..... t with provisions of section 67 of the Finance Act 1994 and the charging section which does not provide for taxing services provided by print media - In the matter of materials prepared as per orders of the clients it is fairly clear that goods were sold for which, he has already paid VAT and in such case the applicant was not involved in conceptualizing and designing the advertisement. So it is not be proper to order any pre-deposit on this count at this stage. In the case of hoardings, the applicant explained as to how in some cases service tax was paid and in some cases service tax was not paid as it appears from the Bills. The situation appears to be that where only sale was involved service tax was not paid and where the applicant p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the applicant as commission and the balance 85% is remitted to the print media. The applicant is paying service tax on the 15% of the commission retained by him. The present dispute is about 85% of the amount paid to the print media and on which Revenue is demanding service tax. (ii) The second item is in respect of advertisement materials like paper, cloth, flex panel etc., sold to the customers. The applicant was not involved in conceptualizing or designing the material. Material was prepared as per order of the customer and supplied. According to the applicant, this is a sale of goods and the goods are made according to the order placed by the customers. He makes advertisement materials as per the order of customers and pays VAT on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... als, preparation of advertisement and installation etc. As per Section 65(2) of the Finance Act, 1994, the term advertisement includes any notice, circular, label wrapper, document, hoarding or any other audio or visual representation made by light, sound, smoke or gas. Besides, the scope of the definition of taxable service is also wide enough to cover any service rendered in any manner in relation to advertisement and, therefore, the products made by the applicant is advertisement as per Section 65(2) of the Act and hence, the applicant is liable to pay service tax on the taxable value under the category of Advertising Agency Service . 5. In the case of hoardings, the learned Authorized Representative submits that the appli ..... X X X X Extracts X X X X X X X X Extracts X X X X
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