2009 (9) TMI 10

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...., 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. Commissioner confirming the demand by app....

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....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 has not successfully rebutted or controverte....