Advertising agency service does not cover fabrication and installation work done to customer designs without concept development.

Fabrication, erection, installation, transportation, site civil work, supplying and fixing, repairing, painting and installation of signboards and allied items were held outside the scope of advertising agency service where the work was performed to customer specifications or government standards and did not involve designing, visualising or conceptualising the material. The Tribunal noted that the service provider had no design discretion and was not engaged in creating advertising content or concept. On that basis, services lacking those core elements were treated as not taxable under advertising agency service, and the service tax demands were found unsustainable.

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Issues: Whether fabrication, erection, installation, transportation, site civil work, supplying and fixing, repairing, painting and installation of signboards and allied items, undertaken without designing, visualising or conceptualising the material, is taxable as advertising agency service.

Analysis: The activity was found to be carried out according to specifications and designs supplied by customers or government standards, with no discretion in design on the part of the appellant. The Tribunal noted that the appellant was not engaged in designing, visualising or conceptualising the material used in the work. Following the earlier final order relied upon before it, the Tribunal held that services lacking those elements do not fall within the scope of advertising agency service.

Conclusion: The activity did not amount to advertising agency service and the service tax demands were unsustainable.

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