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    <title>2017 (2) TMI 211 - CESTAT  ALLAHABAD</title>
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    <description>The Revenue appealed against an order imposing Service Tax on Advertising Agency Services, which was challenged by the respondents. The appellate Authority held that the respondents&#039; services were not liable to Service Tax as they were not involved in designing advertisements but only in printing and installing materials provided by clients. Relying on a previous Tribunal order, the Member (Technical) concluded that the activity in question was not liable for Service Tax. The appeal was dismissed, clarifying the scope of liability for such services and highlighting the importance of precedent in tax liability determinations for consistency.</description>
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      <link>https://www.taxtmi.com/caselaws?id=338511</link>
      <description>The Revenue appealed against an order imposing Service Tax on Advertising Agency Services, which was challenged by the respondents. The appellate Authority held that the respondents&#039; services were not liable to Service Tax as they were not involved in designing advertisements but only in printing and installing materials provided by clients. Relying on a previous Tribunal order, the Member (Technical) concluded that the activity in question was not liable for Service Tax. The appeal was dismissed, clarifying the scope of liability for such services and highlighting the importance of precedent in tax liability determinations for consistency.</description>
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      <pubDate>Tue, 03 Jan 2017 00:00:00 +0530</pubDate>
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