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TMI Blog2018 (5) TMI 982X X X X Extracts X X X X X X X X Extracts X X X X ..... the Tribunal has decided the case for the appellant in earlier period SPRING ADVERTISING PVT LTD Versus COMMISSIONER OF CUSTOMS, CENTRAL EXCISE & SERVICE TAX, AURANGABAD [2014 (8) TMI 146 - CESTAT MUMBAI], is the same as in the present case, where it was held that The admitted fact is that the appellants are not undertaking any activity connected with the making, preparation, display etc and the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al from their clients and forwarding the same to the newspaper for advertising in the newspaper. The Revenue has sought to classify the service of the appellant under advertising service and demanded service tax. 2. Shri Sumeet Tholle, learned counsel appearing on behalf of the appellant, submits that on the identical issue for the past period in appellant s own case, this Tribunal has decided ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly difference is that the earlier case was for the past period and this is for the subsequent period. No new facts are brought in the present case. Therefore, the decision given by the Tribunal vide order dated 26.5.2014 is clearly applicable in the present case. The Tribunal in its order passed the following order:- 7. We have gone through the adjudication order and the order passed by the C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... advertising agency shows that a person should be engaged in providing any service connected with the making, preparation, display or exhibition of advertisement. The admitted fact is that the appellants are not undertaking any activity connected with the making, preparation, display, etc., and the appellants are only collecting the advertising and the same is forwarded to various newspapers for ..... X X X X Extracts X X X X X X X X Extracts X X X X
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