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    <title>2017 (2) TMI 1174 - CESTAT NEW DELHI</title>
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    <description>The Tribunal upheld the Commissioner (Appeals) decision, ruling that printing flex boards based on client-supplied content does not constitute a taxable activity under advertising agency services. The Revenue&#039;s appeal was dismissed as they failed to prove the Respondent&#039;s involvement in creating advertising content. The original order imposing service tax liability and penalties on the Respondent was set aside, affirming that the Respondent&#039;s activities do not fall within the scope of advertising agency services for taxation purposes.</description>
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      <link>https://www.taxtmi.com/caselaws?id=339474</link>
      <description>The Tribunal upheld the Commissioner (Appeals) decision, ruling that printing flex boards based on client-supplied content does not constitute a taxable activity under advertising agency services. The Revenue&#039;s appeal was dismissed as they failed to prove the Respondent&#039;s involvement in creating advertising content. The original order imposing service tax liability and penalties on the Respondent was set aside, affirming that the Respondent&#039;s activities do not fall within the scope of advertising agency services for taxation purposes.</description>
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      <pubDate>Wed, 18 Jan 2017 00:00:00 +0530</pubDate>
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