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The held that "pamphlets/leaflets" fall within the definition of "book" under sub-section 1 of section 1 of the Press and Registration of Books Act, 1867, as referred to in Explanation 2 of section 65(zzzm) of the Finance Act, 1994. Consequently, the appellant's advertisement activity through pamphlets/leaflets is covered under "Print media" which is excluded from taxable service. The impugned order was set aside and the appeal was allowed.
The held that "pamphlets/leaflets" fall within the definition of "book" under sub-section 1 of section 1 of the Press and Registration of Books Act, 1867, as referred to in Explanation 2 of section 65(zzzm) of the Finance Act, 1994. Consequently, the appellant's advertisement activity through pamphlets/leaflets is covered under "Print media" which is excluded from taxable service. The impugned order was set aside and the appeal was allowed.
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TaxTMI 
TaxTMI 
