Classification of services - supply of space for advertisement in print media - As the appellant is...

Classification of services - supply of space for advertisement in print media - As the appellant is selling space and also providing design or art work, the activity cannot be called as mere selling of advertising space but ‘Advertising Service’ falling under HSN 998361. Therefore, the concept of composite service for deciding the rate of tax, cannot be applied to Advertising Service, which involves host of activities which have their own relevance and importance. - As such any additional work o..... .....

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