9911796707
TMI Blog2007 (4) TMI 97X X X X Extracts X X X X X X X X Extracts X X X X ..... - Order-in-Appeal No. 19/2007(M.)(ST) - - - Dated:- 27-4-2007 - [Order per] - M/s. Elegant Publicities, Chennai 2 (hereinafter referred to as applicant) are engaged in the rendering of "Advertisement services". It was alleged by the department that the appellant have not paid Service Tax for the "Scanning Charges" and "Publicity Material Charges" collected from their customers for the period ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rvice to the client but only bought and sold the publicity materials under dispute and scanning was not done by the appellant but by independent person. It is only a sales activity and no service element involved. As the appellant were under bona fide belief that they are not covered under Service Tax they have not complied with the provisions of Service Tax. Hence no penalty is imposable on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dvertising agency' means any commercial concern engaged in providing any service connected with the making preparation, display or exhibition of advertisement and includes an advertising consultant." In terms of the above definition, it is clear that the person must be engated in providing of services. A person can be said to be engaged in providing services connected with advertising, if he car ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rials to their customers which is not disputed. It is also available from records that the appellant have registered themselves with the Commercial Tax department and the impugned transactions are assessed under the provisions of sales tax act as goods sold. Hence the ratio of the above decision is squarely applicable to the instant case also. It is also a settled law that when a product is sold n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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