2019 (8) TMI 1672

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....partment since 2006 and is paying service tax on making and preparation and display of Advertisement. Apart from this there also doing sale of space for advertisement for their clients, at various sites taken by them on lease agreement from Nagar Nigam Agra and other parties at various locations and were placing the prepared advertisement received from the client at such locations. The appellants were paying service tax on such sale of space upto 30.7.2012 and also started paying service tax from 01.10.2014. However, during the period 01.07.2012 to 30.09.2014. The appellants by virtue of para (g) of section 66 D neither any service tax was recovered from the clients nor paid. 2. Proceedings were initiated against the appellant raising de....

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....dvertisement would fall under sale of space for advertisement and not under Advertising Agency Service. As such no tax was liable on such activity by virtue of section 66 D (g) during the impugned period. Reliance is placed on following case laws in support of the appellant's contiention. (i) Avon Awning Vs CCE & ST 2017 (51) STR 33 (Tri.- All.) (ii) Kanta Incorporation Ltd. Vs CCE & ST FO No.ST/A/71142-71145/2016-CU[DB] dt.28.11.2016. 2. It is further submitted that the appellant have correctly paid service tax in respect of invoices which were raised for the work making, preparation and display of advertising material and not in the invoices relating to display of pre-pared. This has also been clari....