2004 (3) TMI 2

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..... s is an appeal at the instance of the Revenue challenging the order passed by the Commissioner (Appeals) Central Excise, Ludhiana dated 30-5-2003 holding that the respondent would not come within the definition of advertising agency for the purpose of liability to pay service tax. The respondent is permitting display of advertisement on its site and raising bills for realizing rental charges. SCN .....

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