https://www.taxtmi.com/caselaws?id=4423 The Tribunal ruled in favor of the appellants, finding that they did not qualify as an "advertising agency" under the Finance Act. The appellants' activities of preparing and erecting banners, sign boards, hoardings, and barricades did not involve designing or conceptualizing advertisements, as required by the definition of an advertising agency. Supported by previous decisions and documentary evidence, the Tribunal set aside the demand for service tax, concluding that the appellants were not liable for the tax. en-us Wed, 13 Feb 2008 00:00:00 +0530 Wed, 23 Oct 2019 16:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4423 The Tribunal ruled in favor of the appellants, finding that they did not qualify as an "advertising agency" under the Finance Act. The appellants' activities of preparing and erecting banners, sign boards, hoardings, and barricades did not involve designing or conceptualizing advertisements, as required by the definition of an advertising agency. Supported by previous decisions and documentary evidence, the Tribunal set aside the demand for service tax, concluding that the appellants were not liable for the tax. Case-Laws Service Tax Wed, 13 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4423