2009 (1) TMI 55

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....respondent for preparing Tableau for Gujarat Government for its display on Republic Day on 26 Jan 2002 at New Delhi. 2. Heard both the sides. Ld DR on behalf of Revenue submits that the preparation of Tableau is clearly covered by the advertising services as certified under Section 65 of the Finance Act, 1994 which includes any notice, circular, label and wrapper and documents, hoarding or any other audio or visual representation made by means of light, sound, smoke or gas. Further term "advertisement agency" means any commercial concern engaged in providing any service connected with the making, preparation, display or exhibition of advertisement and includes an advertising consultant. He also submits that the definition of the advertis....

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.... service rendered by the advertisement agency. He relied upon the judgment of Hon'ble Supreme Court in ICICI Bank v. Municipal Corporation of Greater Bombay and others in support of his contention that word advertisement means having direct or indirect connection with the business, trade or commerce. The argument basically is that the preparation of tableau has no commercial purpose attached to it. He also cited the decision of Star Neon Sign [2006 (2) S.T.R. 588 (Tribunal) = 2002 (141) E.L.T. 770 (Tribunal)] in support of his contention. In the above decision it was held that preparing sign board at the behest of the customer is not a service provided by an advertisement agency. It was also held in this decision that there is no eviden....