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TMI Blog2014 (8) TMI 146X X X X Extracts X X X X X X X X Extracts X X X X ..... as not engaged in making, preparation, display or exhibition of advertisement. The Commissioner (Appeals) in the impugned order also held that the appellants are engaged in collecting advertisement from Mulay Group of Companies and forwarding the same to the desired newspaper. Hence this activity shows that the appellants are engaged in the activity which is connected with the activity of advertis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... B/C-I(CSTB) - Dated:- 26-6-2014 - RAMACHANDRAN NAIR C.N. AND BABU MATHEW P. JOSEPH, JJ. For the Appellant : Mr Sushant Murthy, Adv. For the Respondent : Mr B K Iyer Superintendent (AR) PER : S S Kang 1. Heard both sides. 2. Common issue is involved. Therefore the appeals are being taken up together for disposal. 3. M/s Spring Advertising Pvt. Ltd (hereinafter referred to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ewspaper directly goes to the newspaper, company does not give any discount. However, if the advertisement has been sent to the desired newspaper through commission agent the publishing newspaper company will give 10 to 15% discount in the form of commission. The appellants are only collecting and forwarding the advertisement to the desired newspaper and not performing anything concerning making, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the name of Spring Advertising Pvt. Ltd. It has speciality in high quality of art work, print and audio visual media. The contention is that in view of this the impugned order is rightly passed. 7. We have gone through the adjudication order and the order passed by the Commissioner (Appeals). In the adjudication order dated 15.6.2011 there is a specific finding that the appellant was not engag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... isplay or exhibition of advertisement. The admitted fact is that the appellants are not undertaking any activity connected with the making, preparation, display etc and the appellants are only collecting the advertising and the same is forwarded to various newspapers for publication. In these circumstances, we find merit in the contention of the appellant that the appellants are not providing any ..... X X X X Extracts X X X X X X X X Extracts X X X X
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