2024 (12) TMI 407

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....t Commissioner, Customs, GST & Central Excise, Surat. 1.1 The facts in brief are that appellant, a proprietary concern of Shri Ojas Niranjanbhai Parekh was engaged in providing services of advertisements through distribution of leaflets/pamphlets manually through inserting the leaflet in the newspapers. Pursuant to the preventive checks on 27.10.2015 by the officers of department, a show cause notice dated 16.12.2016 was issued raising a demand of service tax for the period 2011-12 to 2015-16 on the foundation that activity of the appellant falls under taxable services under the category of "Sale of Space for Advertisement Service" defined under section 65(105)(zzzm) of the Finance Act, 1994 as amended as "any service provided or to be p....

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....rtisements broadcast by radio or television" 1.5 Hence, there was no service tax on selling of space or time slots for advertisements broadcasts by radio or television" Hence selling of space for advertisement was exempted from 1.07.2012 to 30.09.2014. However, the Negative List of Services after amendment in section 66D(g) w.e.f. 01.10.2014, the new clause, is as follows as under:- (g)"selling of space for advertisements in print media," 1.6 In view of above provisions, the show cause notice concluded that these pamphlets are distributed concealed in the newspapers but don't form a part of newspaper and were meant for commercial purpose only, also pamphlets is not a part of "book" too. On this foundation, except for the peri....

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....e pamphlet, printed by the appellant cannot be called in any manner as a "book". He further reiterated the findings given in the impugned order. 4. We have carefully considered the submission made by both the sides and perused the records. 4.1 It is seen that "advertisement" through "print media" have been excluded from the service tax prior to and after negative list regime. "Print media" has been defined to include "book" which is further defined as per sub-section 1 of section 1 of Print and Registration of Books Act, 1867. Definition of "book" as per the said Act specifically includes "pamphlet" and every sheet of music, map, chart or plan separately printed'. Appellant's activity is undisputedly advertisement through "pamphlets".....