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    <title>Customs tribunal rules pamphlets/leaflets are books, exempt from service tax under &quot;Print media.</title>
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    <description>The held that &quot;pamphlets/leaflets&quot; fall within the definition of &quot;book&quot; under sub-section 1 of section 1 of the Press and Registration of Books Act, 1867, as referred to in Explanation 2 of section 65(zzzm) of the Finance Act, 1994. Consequently, the appellant&#039;s advertisement activity through pamphlets/leaflets is covered under &quot;Print media&quot; which is excluded from taxable service. The impugned order was set aside and the appeal was allowed.</description>
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    <pubDate>Mon, 09 Dec 2024 08:44:20 +0530</pubDate>
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      <title>Customs tribunal rules pamphlets/leaflets are books, exempt from service tax under &quot;Print media.</title>
      <link>https://www.taxtmi.com/highlights?id=83785</link>
      <description>The held that &quot;pamphlets/leaflets&quot; fall within the definition of &quot;book&quot; under sub-section 1 of section 1 of the Press and Registration of Books Act, 1867, as referred to in Explanation 2 of section 65(zzzm) of the Finance Act, 1994. Consequently, the appellant&#039;s advertisement activity through pamphlets/leaflets is covered under &quot;Print media&quot; which is excluded from taxable service. The impugned order was set aside and the appeal was allowed.</description>
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      <pubDate>Mon, 09 Dec 2024 08:44:20 +0530</pubDate>
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