2018 (5) TMI 982

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.... Dwivedi, Assistant Commissioner (AR), for respondent Per: Ramesh Nair The facts of the case are that the appellant is engaged in collecting advertising material from their clients and forwarding the same to the newspaper for advertising in the newspaper. The Revenue has sought to classify the service of the appellant under advertising service and demanded service tax. 2. Shri Sumeet Thol....

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....cords. On perusal of the records, we find the activity for which the Tribunal has decided the case vide order dated 26.6.2014 is the same in the present case. The only difference is that the earlier case was for the past period and this is for the subsequent period. No new facts are brought in the present case. Therefore, the decision given by the Tribunal vide order dated 26.5.2014 is clearly app....

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.... any service connected with the making, preparation, display or exhibition of advertisement and includes an advertising consultant". A reading of the definition of "advertising agency" shows that a person should be engaged in providing any service connected with the making, preparation, display or exhibition of advertisement. The admitted fact is that the appellants are not undertaking any activit....