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TMI Blog2016 (1) TMI 205X X X X Extracts X X X X X X X X Extracts X X X X ..... lower authorities have overlooked the fact that appellant is not engaged in any services connected with making, preparation, display or exhibition of advertisement while renting out the infrastructure. Appellant has made out a case in his favour and the appeal needs to be accepted. - Decision in the case of Star India (P) Ltd - [2006 (2) TMI 50 - CESTAT, MUMBAI] followed. - Decided in favor of assessee. X X X X Extracts X X X X X X X X Extracts X X X X ..... ion alone will entirely apply whenever that phrase or expression is employed in the body of the statute. Even the definition should be understood in the context of phrase defined. Purpose of definition is not to contradict or supplant it altogether after considering these submissions in light of the following decisions: - (i) In Hotal And Catering Industry Training Board Vs. Automobile Proprietary Limited (1968 (3) All.E.R.399 (at page 402 (E), Lord Denning speaking for the Court of Appeal explained as under - "It is true that "the industry" is defined ; but a definition is not to be read in isolation It must be read in the context of the phrase which is defines, realizing that the function of a definition is to give pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... irement of definition clause. Then, the definition is not to be taken to as destroying the essential meaning of the term defined. A definition merely employing apt and readily intelligible words. Keeping this in mind, it is to be held that Ordinary accepted version of words "advertising agency" would be an Agent who acts for a producer of goods or services, planning, designing and managing producer of goods or services of advertisement i.e. an Agents office, which plans, designs and manages advertising for other companies as per Dictionary of marketing (third edition) by Bloomsbury. It has to be an organization which specializes in providing services such as media selection, creative work, production and campaign planning to clien ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... levision) of an advertisement will become an advertising agency, or a cinema hall flashing an advertisement or newspaper/magazine publishing an advertisement will become an advertising agency Such absurdities, from an interpretation have to be avoided, the term 'service connected with used in the definition of "Advertising Agency" is to be understood in context of and in a restrictive manner."
5. In view of the foregoing and in the facts and circumstances of this case, we find that appellant has made out a case in his favour and the appeal needs to be accepted. Accordingly, the impugned order is set aside and appeal is allowed with consequential relief if any.
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