Advertising agency classification: printing and publishing directories not taxable unless they prepare or design advertisements. Compilation, printing and publishing of telephone directories, Yellow Pages and business directories that consists of printing and publishing readymade advertisements supplied by advertisers is analogous to newspapers and periodicals and does not constitute an advertising agency service for service tax purposes. Charges for services that involve making, preparation or creative development of advertisements, including designing, visualising or conceptualising, are taxable as advertising agency services.