2013 (8) TMI 528

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....Respondent : Shri S G Dewalwar, Addl. Commr. (AR) Per : P R Chandrasekharan: The appeal and stay application are directed against the Order-in-Appeal no. US/419/RGD/2012 dated 28.06.2012 passed by the Commissioner of Central Excise (Appeals), Mumbai-II. 2. The appellant, M/s Fertiplant Engg. Co. Pvt. Ltd. are manufacturer of machinery used in fertilizer industry. They placed an advertisem....

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.... 65(105)(zzzm), it specifically excludes sale of space for advertisement in Print Media and since the magazine is a print media, they are not liable to pay any Service Tax. The term 'Print Media' has been defined under Section 65(105)(zzzm), as a 'Newspaper' defined under section 1(1) of the Press and Registration of Books Act, 1867 and as per the said Act "newspaper" means any printed periodical ....

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....blic. Therefore, it does not qualify as newspaper. Accordingly, he submits that the appellant be put to terms. 5. We have carefully considered the submissions made by both the sides. 5.1 The definition of 'newspaper' as defined under the Press and Registration of Books Act, 1867 is wide enough to cover any periodical work containing public news and comments on public news. In the instant cas....