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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 ..... ppellant : 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 as appellant) filed three appeals against the orders passed by the Commissioner (Appeals). The demands were confirmed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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, preparation, display or exhibition of advertisement. Hence the appellants are not providing any service which comes under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntention 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 engaged in making, preparation, display or exhibition of advertisement. The Commissioner (Appeals) in the impugned order also held t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 activity which covers under the category of advertising agency. The impugned orders are set aside and the appeals are allowed. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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