TaxTMI 
TaxTMI 
2023 (10) TMI 1156
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....he Notice was adjudicated and the demands were confirmed vide Order-in-Original dated 30.05.2007. A penalty of Rs.4,71,757/- was imposed under Section 78 of the said Act. Penalty was also imposed under Sections 76 and 77 of the Finance Act, 1994. On appeal, the Commissioner (Appeals) upheld the demands vide the impugned order dated 18.12.2009. The Appellant has filed the present appeal against this impugned order. 2. In their submissions, the Appellant stated that they simply let out the hoardings on rental charges to M/s Eden Media Pvt. Ltd., M/s Sampark and other advertising agencies who on their turn, displayed or exhibited advertisement on those hoardings. They never conceptualized, designed or prepared advertisement for its display ....
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....vice', as provided under Section 65(105)(e) of the Finance Act, 1994, the following ingredients must be satisfied: (a) There must be an advertisement. (b) The service provider must be a person engaged in providing activities such as (i) making (ii) Preparation (iii) display or (iv) exhibition of the advertisements. 6. In the instant case, we observe that the Appellant was only providing space for advertisements on collection of rental charges. The impugned order did not disclose any evidence to the effect that the Appellant themselves had conceptualized, visualized and designed the advertisements. 7. In the case of Commissioner of Central Excise Vs. Team UPD Ltd., 2005 (179) ELT 469, it has been held that unless ....
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....ssionerate - "Attention of the Trade and Field Formations are invited to the fact that, doubts have been raised as to whether persons engaged in the activity of compilation, printing and publishing of telephone directories. Yellow pages and business directories are covered under the definition of 'advertising agency' and accordingly liable to pay service tax. 2. The matter has been examined by the Ministry of Finance, Department of Revenue (Tax Research Unit), it has been decided that in the case of persons, who are printing and publishing telephone directories, Yellow pages or business directories, their activity is essentially of printing a ready-made advertisements from the advertisers and publishing the same in the dir....
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....ase does not fall within the field of the above exception in the Trade Notice. It, then, must belong to the general area covered by the Trade Notice. Accordingly, the benefit of the Circular is available to the respondents. On a perusal of the Tribunal's decision in Contact Advertising Agency (supra), I note that the Delhi Bench of the Tribunal took note of Board's Circular dated 16-8-1999 (which apparently formed the basis of the aforesaid Trade Notice) and held that service tax was attracted only on those advertising agencies which were providing service to the advertisers by conceptualising, designing or preparing advertisement. In the case of Azad Publications (supra), the same Bench held that the display of advertisement by the assesse....