https://www.taxtmi.com/caselaws?id=427733 The Tribunal dismissed the Department's appeal, upholding the Commissioner's decision that the respondent's activities of wide format printing based on client-provided designs did not amount to 'advertising agency' services and were not subject to service tax. The Tribunal determined that the printing of advertisement content on PVC material constituted 'manufacture,' exempt from service tax. It further ruled that post-01.07.2012 activities involving the sale of printed material were excluded from service tax. The decision was issued on 14.09.2022. en-us Wed, 14 Sep 2022 00:00:00 +0530 Thu, 15 Sep 2022 19:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=427733 The Tribunal dismissed the Department's appeal, upholding the Commissioner's decision that the respondent's activities of wide format printing based on client-provided designs did not amount to 'advertising agency' services and were not subject to service tax. The Tribunal determined that the printing of advertisement content on PVC material constituted 'manufacture,' exempt from service tax. It further ruled that post-01.07.2012 activities involving the sale of printed material were excluded from service tax. The decision was issued on 14.09.2022. Case-Laws Service Tax Wed, 14 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=427733