Advertising agency classification: creation of advertisements attracts service tax, mere printing and publishing of directories does not. The Ministry concluded that compilation, printing and publishing of telephone directories, Yellow pages and business directories that consist of printing readymade advertisements supplied by advertisers are akin to newspapers and do not attract service tax as an advertising agency. However, if those persons undertake activities of making or preparation of advertisements - such as designing, visualising or conceptualising - the charges for those creative services are taxable and liable to service tax.