2009 (9) TMI 10

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....e Appellant. Shri S. Venkatachalam, Advocate, for the Respondent [Order]. - The show-cause notice issued to the assessees proposing recovery of service tax together with interest on scanning charges and publicity material charges collected from customers during the period 1999-01 on the basis that this fell under the definition of 'Advertising Agency Services' was adjudicated by the Asst. Co....

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....tax on such materials.  It is also their stand that scanning does not come within the purview of the definition of 'advertising agency service' which definition is as under :- " 'advertising 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." Revenue ....