Compilation, printing and publishing of Telephone Directories, yellow pages and business directories covered under the definition of ‘advertising agency’ and liability to pay Service Tax

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Full Text of the Document

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....-1999 Attention of the Trade and Field Formations are invited to the fact that doubts have been raised as to whether persons engaged in the activity of compilation, printing and publishing of telephone directories, Yellow pages and business directories are covered under the definition of 'advertising agency' and accordingly liable to pay service tax. 2. The matter has been examined by t....