9911796707
TMI Blog2024 (12) TMI 407X X X X Extracts X X X X X X X X Extracts X X X X ..... been done by the department. Reliance is rightly placed on the decision of tribunal in the case of Media World Enterprises supra wherein on comparable facts, tribunal upheld the findings of first appellate authority holding that ' There is thus no doubt that the word book occurring in clause 105(zzzm) of section 65 of the Finance Act, 1994 has to be understood in the context of the extended definition given in sub-section (1) of section 1 of the Press and Registration of Books Act, 1867 (25 of 1867) and not in terms of any other definition in a dictionary or as understood in common parlance.' Thus, it follows that advertisement activity of the appellant through pamphlets/leaflets falls within the definition of Print media which is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of space for advertisement in print media and sale of time slots by a broadcasting agency or organization 1.2 Explanation 1.- For the purpose of this sub-clause, sale of space of 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 bill boards, 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 broadcasting agency or organisation; and (iii) Aerial advertising 1.3 Explanation 2.- For the purposes of this sub-clause, print media means (i) newspaper as defi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be called in any manner as Book , for this he relied upon the definition of Book given in Oxford dictionary as portable volume consisting of a series of written, printed, or illustrated pages bound together for ease of reading , while pamphlet is a single or double page issue without binding. This view has been upheld by learned Commissioner (Appeals) which is under challenge in this appeal. 2. Shri Rahul Gajera, Learned Counsel appearing for the appellant submitted that the issue is no longer res integra and has been decided by Tribunal in the case of Commissioner of Central Excise, Nagpur Versus Media World Enterprises reported as 2015 (2) TMI 933 CESTAT Mumbai. 3. Shri Neilprakash G Makwana, Learned Superintendent (AR) appearing for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... section 1 of section 1 of the Press and Registration of Books Act, 1867; it is not permitted to look into and take support of other provisions of the said Act or Oxford dictionary as has been done by the department. Reliance is rightly placed on the decision of tribunal in the case of Media World Enterprises supra wherein on comparable facts, tribunal upheld the findings of first appellate authority as under: 9.8 There is thus no doubt that the word book occurring in clause 105(zzzm) of section 65 of the Finance Act, 1994 has to be understood in the context of the extended definition given in sub-section (1) of section 1 of the Press and Registration of Books Act, 1867 (25 of 1867) and not in terms of any other definition in a dictionary or ..... X X X X Extracts X X X X X X X X Extracts X X X X
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