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    <title>2016 (9) TMI 432 - CESTAT CHANDIGARH</title>
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    <description>The Tribunal ruled that the activity of painting banners by the applicant does not fall under &#039;Advertising Agency Services&#039; for service tax liability. It was found that the applicant&#039;s work of painting banners as per client instructions did not warrant service tax liability. As a result, the Tribunal waived the pre-deposit requirement for the entire amount of service tax, interest, penalties, and stay recovery during the appeal process in favor of the applicant.</description>
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      <link>https://www.taxtmi.com/caselaws?id=332171</link>
      <description>The Tribunal ruled that the activity of painting banners by the applicant does not fall under &#039;Advertising Agency Services&#039; for service tax liability. It was found that the applicant&#039;s work of painting banners as per client instructions did not warrant service tax liability. As a result, the Tribunal waived the pre-deposit requirement for the entire amount of service tax, interest, penalties, and stay recovery during the appeal process in favor of the applicant.</description>
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