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TMI Blog2019 (5) TMI 1027X X X X Extracts X X X X X X X X Extracts X X X X ..... eld that production of design given by the client on chosen material such as cloth, PVC sheet etc. would not amount to providing any service taxable under the category of advertising agency. The issue stands fully covered by the said decision of the Tribunal. Time Limitation - HELD THAT:- The balance sheet and profit and loss account has been held to be public documents by various decisions and it stands concluded that when the income arising from various activities stand reflected in the said public documents, it cannot be said that there was any suppression or misstatement on the part of the assessee so as to invoke the longer period of limitation. Appeal allowed - decided in favor of appellant. - Service Tax Appeal No.599 of 2012 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns on the instruction of client for merely printing the given material on the flags printer. The soft copy of the file is provided by their customers and they have not even entitled to change a dot of the design. There is no creativity involved and they act merely as a printer. In such a scenario they contended that the said activity is not covered by the advertising agency activity and the same would not be chargeable to Service Tax. 3. However, the appellants were issued a show cause notice dated 01.04.2011 raising demand of Service Tax of ₹ 55,28,870/- on the said activity. Further tax of around ₹ 1.30 Lakhs was raised in respect of GTA services, so received by them, on reverse charge basis. Further Service Ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f such supply to M/s.Vodafone, who were not disputing the same, would not make the appellant s activity as taxable. The issue is required to be decided independently. Tribunal in the case of Avon Awning v. CCE ST, Ghaziabad reported as 2017 (51) S.T.R. 33 (Tri.-All.) has held that production of design given by the client on chosen material such as cloth, PVC sheet etc. would not amount to providing any service taxable under the category of advertising agency. The issue stands fully covered by the said decision of the Tribunal. 6. Apart from the merits of the case, we also find that the demand is squarely barred by limitation having been raised by invoking the longer period. The Revenue has picked up the figu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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