Appellant's Payments for Ad Display Confirmed as Service Taxable, Not Property Rental, Per Invoices.

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....Advertising agency services - the appellant has taken the plea that those payments are made in lieu of renting the property to both the advertising agency companies to display the advertisements of their clients but the perusal of the invoice of appellant falsifies the said submission as those amounts are mentioned to have been received for displaying the advertisements - demand of service tax confirmed.....