2004 (9) TMI 4

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.... claim for Rs. 1,07,613/- and Rs. 2,06,327/- on the ground that the paid ST at the rate of 5% on the service rendered by him is not payable inasmuch as he printed advertisements on the Yellow page of the Telephone Directory because as per CCE Calcutta's Trade Notice No. 99/GL90/CE/PRO/CAL II/99, dtd. 16-9-99 no service tax is payable on such activity. 3.The Commissioner (Appeals) in the impugne....

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....g been passed over to the customers. Therefore, I do not find any other proper & valid reasons to hold that the OIO is vitiated and not proper, not correct or not legal". 4.The appellant on the other hand pleads that no service tax is payable by them in view of the T/N cited supra; therefore they are not an advertising agency within the meaning of Section 65(3) of Chapter V of Finance Act, 1994....

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.... (L.B.)]. The refund has been rightly rejected on this ground. 6.The lower authority's findings are that the appellant is not merely engaged in printing and publishing advertisements. In addition he is also engaged in activity, which attract the definition of an advertising agency. The fact that he does not separately charge for these activities does not mean he does not undertake them. The bil....