TaxTMI 
TaxTMI 
2005 (5) TMI 649
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....ent. ORDER The issue involved in this appeal, filed by M/s. Bhavya Enterprises, is whether they are providing services of advertisement which are chargeable to service tax. 2. Shri S.K. Pahwa, learned Consultant, submitted that the appellants are working as the Booking Agent for M/s. Bennet Coleman & Co. Ltd.; that they receive advertisements for Times of India newspaper which are in fully....
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....tion issued by the Board under Circular No. 64/13/2003-S.T., dated 28-10-2003. The learned Consultant, further, submitted that the appellants are not providing any service to the advertisers as they are Booking Agents for Times of India; that, in fact, they are providing service to Times of India and get commission from them; that at the most it can be said that they are selling the printed space ....
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....e submissions of both the sides. There is force in the submissions of the learned Consultant that the appellants are only acting on behalf of Times of India for selling the printed space. It is not the case of the Department that the appellants are making or preparing advertisement, they are only engaged in the service which is known as space selling. The Board, vide Circular No. 64/13/2003-ST dat....