9911796707
TMI Blog2001 (5) TMI 1X X X X Extracts X X X X X X X X Extracts X X X X ..... , in their Memorandum of Appeal that they are :- (i) printing and publishing yellow pages and (ii) booking advertisements for newspapers and Magazines; that the Assistant Commissioner under Adjudication Order No. 73/AC/99 dated 14-9-1999 held that advertisements through yellow pages do form source of advertisement and the amount is charged from the clients whose name, particulars, etc. are included in the yellow pages and as such it would attract Service Tax; that Commissioner (Appeals) under the impugned Order rejected their appeal holding that they were providing services for advertisements in yellow pages; that their activity is not solely of printing and publishing as in print media but they act as advertising agency. The Appellants ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s are covered under the definition of 'advertising agency' and accordingly liable to pay service tax. The matter has been examined. Section 65 of the Finance Act, 1994 defines an advertising agency as a Commercial concern engaged in providing any service connected with the making preparation, display or exhibition of advertising and includes advertising consultant. Vide letter No. 341/43/96-TRU, dated 1st October, 1996, it was clarified that in relation to an advertising agency, the service tax is to be computed on the gross amount charged by the advertising agency from the client or services in relation to advertisements. This would, no doubt, include the gross amount charged by the agency from the client for making or preparing the adver ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vice tax on the charges made thereon." 5. It is apparent from this letter that the activity of printing and publishing yellow pages does not attract service tax. However, Service Tax is attracted on advertising agencies which are providing services to advertisers by conceptualising, designing or preparing advertisement. This circular was not considered by both the lower authorities. Further, there is no finding given on the question of applicability of time limit in the impugned Order. We, therefore, set aside the impugned Order and remand the matter to the Jurisdictional Assistant/Deputy Commissioner with the direction to examine the chargeability of the activity in question to Service Tax in terms of Ministry's letter F. No. 345/4/97-TRU ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
