2006 (1) TMI 2

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....3-2005. In the impugned order the Commissioner (Appeals) had concluded that the appellants come under the purview of service tax as advertising agency. The appellants have contended in their appeal petition that they are a partnership firm engaged in the manufacture and sales of hoardings, sign boards and signages and that they were awarded a tender by Uttaranchal Tourism Department to manufacture....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....    of    the Department (ARD) contends that the activities of the appellants fall well within the ambit of 'Advertising Agency and Advertising Services' as the activities involved are (a) preparation of signages and (b) installation thereof. Further he points out that Section 65(90)(e) defines "advertising service" as a "taxable service to a client, by an advertising....