9911796707
TMI Blog2024 (7) TMI 930X X X X Extracts X X X X X X X X Extracts X X X X ..... Service Tax category of sale of spaces for advertisement and print media as the newspapers have been excluded from the category of print media. It is found from the record of the appeal that other publications like India plumbing today has also been registered with the Registrar of Newspaper of India as newspaper having publication periodicity bi-monthly. The publications printed by the appellant fall under the category of newspapers and thus entitled in the exclusion clause given in the definition under Section 65 (105) (ZZZM) of the Finance Act, 1994 for service category of sale of space for advertisement in print media - the finding of learned Adjudicating Authority in the impugned Order-In-Original are not sustainable in law and is set ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Original dated 30.05.2013. The appellant is before us against the above mentioned impugned Order-In-Original. 2. The learned Advocate appearing for the appellant has submitted that the publication by the name of INSITE falls under the category of the newspaper and as per the definition which have been provided under Section 65 (105)(ZZZM), it excludes the print media of the nature of newspaper and the books from purview of definition of sale of space for advertisement in print media and sale of time slots by a broadcasting agency or organization. 2.1. The learned Advocate has submitted certificate of registration from the office of the Registrar of Newspapers for India. Wherein the publication by name INSITE has been shown as newspaper havi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re it is clear that the publications are akin to business directories and trade catalogues and since all these advertisements are being paid by the clients, the space used in placing these advertisements is purely for commercial purpose. Though, M/s AIM has tried to differentiate between books and other publications namely catalogues, directory by giving dictionary meanings to drive home the point that theirs are books and not catalogues, directory, etc. I am not convinced with the differentiation in as much as in the instant case the business directory/ trade catalogue is being published in a book form. I do not find any authentic differentiation between the two in the definition part of the service, nor M/s AIM has come forward with any l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns any service provided.- (zzzm) to any person, by any other person, in relation to sale of space or time for advertisement, in any manner, but does not include sale of space for advertisement in print media and sale of time slots by a broadcasting agency or organization. Explanation 1. For the purposes of this sub-clause, sale of space or time for advertisement includes,- (i) providing space or time, as the case may be, for display, advertising, showcasing of any product or service in video programmes, television programmes or motion pictures or music albums, or on billboards, public places, buildings, conveyances, cell phones, automated teller machines, internet; (ii) selling of time slots on radio or television by a person, other than a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... newspaper having periodicity of monthly publication. On the strength of this certificate of registration they clearly get excluded from the definition of Service Tax category of sale of spaces for advertisement and print media as the newspapers have been excluded from the category of print media. 4.6. We also find from the record of the appeal that other publications like India plumbing today has also been registered with the Registrar of Newspaper of India as newspaper having publication periodicity bi-monthly. 4.7. We find that most of the publications of the appellant are in the category of newspaper as per certificate of registration submitted by them during the course of the hearing to Adjudicating Authority as well as before us. 4.8. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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