https://www.taxtmi.com/caselaws?id=250196 The court found that the appellant, associated with Mulay Group of Companies, Aurangabad, was not providing services falling under the definition of an "advertising agency" as per Section 65(3) of the Finance Act, 1994. Despite the Revenue's argument based on the presence of an independent creative and advertising wing, the court determined that the appellant's activities did not involve the making, preparation, display, or exhibition of advertisements. As a result, the court set aside the previous orders, allowing the appeals and entitling the appellants to any consequential relief as per the law. en-us Thu, 26 Jun 2014 00:00:00 +0530 Sat, 17 Jan 2015 18:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250196 The court found that the appellant, associated with Mulay Group of Companies, Aurangabad, was not providing services falling under the definition of an "advertising agency" as per Section 65(3) of the Finance Act, 1994. Despite the Revenue's argument based on the presence of an independent creative and advertising wing, the court determined that the appellant's activities did not involve the making, preparation, display, or exhibition of advertisements. As a result, the court set aside the previous orders, allowing the appeals and entitling the appellants to any consequential relief as per the law. Case-Laws Service Tax Thu, 26 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250196