TaxTMI 
TaxTMI 
2018 (8) TMI 1110
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....dit, appeared to the department that appellants have received some amounts towards renting of hoardings which would fall under the category which are nothing but providing advertising on sub-contract basis, hence would be exigible to service tax under Section 65 (3) of the Finance Act,1994. Accordingly, a SCN dt. 26.05.2008 was issued to appellants, inter alia proposing demand of service tax liability of Rs. 2,40,108/- with interest thereon and imposition of penalty under various provisions of law. In adjudication, the original authority vide the order dt. 06.05.2009 held that appellants had only rented out hoardings that they collected rental charges from other advertising agencies and hence proceedings were initiated in the SCN. A revisio....
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....e appellant do not come within the purview of levy of advertising service the statutory provision relating to that levy on "any connected service relating to advertisement display / exhibition" would become absolutely meaningless. 4. Heard both sides and have gone through the facts. 5.1 From the facts on record, it is evident that the appellant was only renting out the hoardings which were either owned by them or leased to them, to various advertising agencies. There is no allegation that appellant had themselves made prepared displayed or exhibited any advertisings on their own. There is no dispute that the advisements which may have appeared on the hoardings are those that were prepared by the concerned advertising agencies and cert....
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....esumed to apply unless there is some contrary indication. It may be regarded as an instance of ellipsis, or reliance on implication". 5.2 If we apply the takeaways from the above judgements, it is evident that "any service connected with", the making, preparation, display or exhibition of advertisement must obviously be a service of the same nature or generis. When the category of service concerns and involves creativity and even specifically seeks to include "advertising consultant", it would be too farfetched to bring in renting of hoardings within the scope of such service. 5.3 We find that the Tribunal decisions referred to by the original authority have also taken the same view. Even in a recent Tribunal decision of CESTAT Chenna....
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....e activities amount to sale of space and not as regards advertisement. 15.Our above view also gets support from the fact that another head of "sale of space or time for advertisement and sponsorship services" stands created for the purposes of service tax w.e.f. 1-5-06. However, the taxable services in relation to sponsorship services specifically excluded sponsorship of sport events. As such, we find that a subsequent entry having been enacted covering the activity without any change of the existing entry, has to be interpreted as if the earlier existing entry did not cover the subsequently created entry. If the subsequent entry was covered by the earlier entry, there was no reason or scope to create the present entry especially w....