2017 (5) TMI 1256

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....ate Shri B M Suthar, Advocate For Respondent : Ms Nitina Nagori, Authorised Representative ORDER Per: Shri Ashok K Arya The appellant has filed these five appeals against respective impugned Orders in Appeal where-under inter alia the demands of Service Tax for the advertisements published in foreign news paper/magazines have been confirmed. The subject matter being the same, these appeals are....

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....ppeal. v) Hence, these appeals before the Tribunal. 3. Both sides represented by Ld Counsels, Shri S R Dixit for the Appellant and Ms Nitina Nagori for the Revenue have been heard. 4. After going through the facts of the case and the submissions of both sides, it appears that the present matter relates to mere publication of advertisements concerning the products of the appellant in foreign ne....

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..... ....... (i) (i). Circular dated 28-10-2003 issued by Central Board for Excise and Customs clarifies as under :- 2. The term canvassing may merely involve contacting potential advertisers and persuading them to give advertisement to a particular newspaper/periodical/magazine. The making and preparation of the advertisement namely, drafting of the text, preparation of layout is left either to ....

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....uld certainly fall within the phrase any service provided .in any manner connected to making, preparing, displaying and exhibiting and would be taxable service . [Emphasis supplied] Para 2, of this circular, is relevant to the facts of the present case. It recognizes an agent merely procuring an order for advertisement for a principal namely print media is not an advertising agency. The appell....