TaxTMI 
TaxTMI 
2016 (4) TMI 364
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....eriod of time, we find that the appellant is engaged in providing services of advertisement directly to its clients as also to other advertising agencies. Wherever the appellant has provided services to its client, as per the appellant they have considered themselves as falling under the category of advertising agency and have discharged their service tax liability accordingly. There is no dispute in respect of the said deposit of service tax. 2. However, apart from providing services under the category of advertising agency, the appellant is also providing hoarding space to the advertising agencies so as to enable them to put their advertisements on the same. In such a scenario the advertising agencies is billed for the space selling only....
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....t of their clients before the Revenue and in terms of the directions contained in the earlier order of the Tribunal, Revenue has failed to verify the same, learned Advocate submits that the services being provided by them to the other advertising agencies were only providing of hoarding etc. which amounts to sale of space for 'advertisement' service and in as much as the said service was introduced w.e.f. 01/5/2006, the same cannot be made liable to service tax under 'advertising' agency category prior to 01/5/2006. Learned Advocate submits that after the introduction of the said service, they have taken registration under the said category and regularly paying service tax on the same. It is well settled law that prior to introduction of a ....