TaxTMI 
TaxTMI 
2011 (2) TMI 1139
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....k Jindal, Member (J)]. - By the impugned order, service tax of Rs. 1,47,92,96/- was confirmed along with interest and various penalties under the Finance Act, 1994 for non-payment of service tax under the category of Advertising Agency. 2. The facts of the case are that the applicant is engaged in the business of making Sign Board and Signage and are registered with the Sales-tax Departmen....
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.... and is not covered under the Advertising Agency services. He further submitted that in para 27.8 of the impugned order, the learned Commissioner has observed that :- "27.8 Thus, it is evident that while making the signage/sign boards etc, the party has no discretion in the matter of designing, visuaiizing or conceptualizing and in this regard must mandatorily adhere to the client's stipulat....
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....ition. Thus, based upon the facts of the present case including documentary evidence detailed above, the Board's circular and legal decisions mentioned above, it must be held that the party's activities do not involve designing, visualizing and conceptualizing. Hence the party is not engaged in providing two of the four services elements i.e. (a) making and (b) preparation of advertisements (inter....
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....008 (10) S.T.R. 598 (Tri. -Che.) and submitted that the activity undertaken by the applicants is not covered under the Advertising Agency in the light of above cited judicial decisions. Hence during pendency of this appeal, waiver of entire demand may be granted. 5. Heard the submissions made by the learned Advocate. 6. After careful going through the submissions made by the learned Ad....