https://www.taxtmi.com/caselaws?id=365638 The tribunal held that the appellants' activities of renting hoardings did not constitute "Advertising Agency Services" under Section 65(3) of the Finance Act, 1994. The tribunal applied the principle of ejusdem generis to interpret the scope of services connected with advertising agencies, emphasizing the need for creativity and consultancy integral to such services. Citing past decisions and legislative intent, the tribunal concluded that renting hoardings lacked the expert services involved in advertising agency activities. As a result, the impugned order demanding service tax liability was set aside, and the appeal was allowed in favor of the appellants. en-us Mon, 13 Aug 2018 00:00:00 +0530 Tue, 21 Aug 2018 07:16:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365638 The tribunal held that the appellants' activities of renting hoardings did not constitute "Advertising Agency Services" under Section 65(3) of the Finance Act, 1994. The tribunal applied the principle of ejusdem generis to interpret the scope of services connected with advertising agencies, emphasizing the need for creativity and consultancy integral to such services. Citing past decisions and legislative intent, the tribunal concluded that renting hoardings lacked the expert services involved in advertising agency activities. As a result, the impugned order demanding service tax liability was set aside, and the appeal was allowed in favor of the appellants. Case-Laws Service Tax Mon, 13 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365638