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    <title>2013 (3) TMI 382 - COMMISSIONER OF CENTRAL EXCISE (APPEALS), CHENNAI</title>
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    <description>The appellant&#039;s activity of canvassing advertisements was found not taxable under &#039;Business Auxiliary Service&#039; or &#039;Advertising Agency Service&#039;. The Tribunal&#039;s decision aligned with the appellant&#039;s argument that their services constituted space selling in print media, exempting them from service tax liability. The judgment emphasized the importance of analyzing the nature of services provided and adhering to relevant Circulars and Board clarifications to determine tax liability accurately. The appeal was allowed, and the initial Order-in-Original was overturned, reflecting a favorable outcome for the appellant.</description>
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      <description>The appellant&#039;s activity of canvassing advertisements was found not taxable under &#039;Business Auxiliary Service&#039; or &#039;Advertising Agency Service&#039;. The Tribunal&#039;s decision aligned with the appellant&#039;s argument that their services constituted space selling in print media, exempting them from service tax liability. The judgment emphasized the importance of analyzing the nature of services provided and adhering to relevant Circulars and Board clarifications to determine tax liability accurately. The appeal was allowed, and the initial Order-in-Original was overturned, reflecting a favorable outcome for the appellant.</description>
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      <pubDate>Tue, 25 Oct 2011 00:00:00 +0530</pubDate>
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