2017 (3) TMI 936

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....(IPRD) for providing Integrated Mobile Publicity in Assembly Constituencies ["IMPACT"] through Mobile Publicity Vehicles. The campaign was aimed at disseminating developmental information to the common people at gross root level and informing rural people to derive benefits from various welfare and developmental programmes started by Govt. The said activities were to be performed by the respondent through Publicity Mobile Vans, where popular commercial movies with advertisements on various welfare and development programmes, were to be screened through Projectors. 2. The respondent received a total amount of Rs. 29,70,56,940/- during the period 24.11.2008 to 13.03.2009 for rendering the above services. The department took the view that the....

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....porate image management, media relations, media training, press release, press conference, financial public relations, brand support, brand launch, retail support and promotions, events and communications and crisis communications. The above definition cannot be construed narrowly and has a much wider scope. The activities will include executing programme of action to earn public understanding and acceptance, communication working with the press etc. The building and managing the relationship with the public in general or with specific audiences is the object of the public relations exercise. In this view, the activity carried-out by the respondent will fall under the category of public relations. The term "Manage" also means to control, to....

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....orming rural people to derive benefit from various developmental programmes of the Govt. These were to be performed by the respondent through publicity mobile vans by screening popular commercial movies along with advertisement on welfare programmes. The relevant definitions for public relations management services are copied below for ready reference: "Section 65(105) (zzzs) defines "taxable service" to mean any services provided or to be provided to any person, by any person, in relation to managing the public relations of such person in any manner and the term "service provided" shall be construed accordingly." 9. With reference to the above definition, the services have been provided to AP Govt. From a reference to the various activi....