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TMI Blog2007 (11) TMI 180X X X X Extracts X X X X X X X X Extracts X X X X ..... the category of advertising agency X X X X Extracts X X X X X X X X Extracts X X X X ..... he dictionary meaning of 'display', found that, the appellant had rendered services of advertisement to M/s. Mangalam Cement Ltd. and that there was no infirmity in the order of the adjudicating authority. 5. The learned Counsel appearing for the appellant contended that, the appellant was only a painter and painting the advertisement material on the roadside walls, shutters etc. and that such material was provided by the advertiser. The appellant was only deputed for wall painting by Mangalam Cement Ltd. and was paid on sq. ft. basis for the labour work done by him. It was submitted that, the words 'Dhanshree Publicity' were not Conclusive for holding that the appellant was providing services of 'advertising agency' ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... agents'. He also relied upon the decision in the case of Ajanta Fabrication v. Commissioner of Central Excise, Meerut reported in 2006 (4) S.T.R. 605, in which it was held that, alien and unconnected services for manufacturing activity cannot be brought within the scheme of levy of service tax on advertising services. In that case, hoardings and sign boards were made, but the design, colour, scheme etc. were provided by the State Tourism authority. 6. The learned authorjsed representative for the Department, on the other hand, argued that, the name of the appellant 'Dhanshree Publicity' was suggestive of the work done by it. He submitted that business name 'Dhanshree Publicity', adopted by the appellant, which was also ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es rendered with reference to the advertisement It was submitted that, even in the present case, the services rendered by the appellant were with reference to the advertisement and it was immaterial as to who supplied the matter, design etc., which was required to be advertised. He submitted that, even if the site was provided by Mangalam Cement Ltd. by directing the appellant to go to the dealers'/stockists' premises, the appellant was required to visualize as to the manner in which he should prepare the painting of the advertisement which was to be displayed. He submitted that, any different view would result in redundancy of the provisions. 7. The facts are in a narrow compass. The material on record establishes that the appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lling in the category of 'advertising agency'. A mere painter would not be concerned with the purpose for which the painting is done. His job, in a case like this, would be only to use his personal skill by painting whatever material is given to him at the site, which is also provided to him. There are even way side painters who would, for an amount, quickly paint out advertisements for anyone who engages them. They would surely not become an 'advertising agency'. Mere menial expertise of painting will not drag the artist into the net of taxable service of 'advertising agent'. Therefore, something more is required than mere earning of livelihood by use of the artistic talent of painting by the person who is engaged a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rvices did not partake or include the services (designing, conceptualizing, visualizing) normally rendered by advertising agencies. Even in Zodiac Advertisers v. Commissioner of Central Excise, Cochin (supra), it was held that, making and preparation of the advertisement was the most important and difficult part as it involved conceptualization, visualization and designing. The printed material was only a product. Therefore, where mere screen printing was undertaken, it was held that, there was no creative activity. Mere manufacturing the product as per the instructions and specifications of the job work would not amount to rendering the service which can fall in the category of 'advertising agency'. 9. In the present case, all the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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