COMMR. OF C. EX. Vs. MEDIA WORLD ENTERPRISES
LAWS(CE)-2015-1-160
CUSTOMS EXCISE AND GOLD(CONTROL) APPELLATE TRIBUNAL
Decided on January 27,2015

Commr. of C. Ex. Appellant
VERSUS
Media World Enterprises Respondents




JUDGEMENT

M.V.RAVINDRAN,MEMBER (J) - (1.)THIS appeal is directed against Order -in -Appeal No. SR/149/NGP/2009, dated 7 -7 -2009. The facts that arise for consideration are whether the appellant are to be fastened with the service tax liability for the period 21 -11 -2006 to 2 -11 -2007 for discharging of service tax liability under the category of sale of space of advertisement services.
(2.)The adjudicating authority has observed the appellant is printing and publishing calendar 'KALDARSHIKA' on which there are advertisement; therefore, services are provided which fall under category of sale of space for advertisement. On appeal, the first appellate authority has set aside the Order -in -Original and allowed the appeal filed by the assessee. The Revenue has appealed before the Tribunal.
Ld. Departmental Representative would take us through definition as per Section 65(105)(zzzm) and submit that the explanation (ii) is relied upon by the Revenue that "Book" as defined in sub -section (1) of Section 1 of the Press and Registration of Books Act will not apply in this case as the publication undertaken by the appellant is a calendar; it is his submission that as per explanation (2) to the definition, excludes the business directory, yellow pages and trade catalogues which are primarily meant for commercial purposes, and the calendar which are published by the appellant would fall under this category. He would also submit with regard to fact that the appellant has indicated that they have got income by sale of books as also publishing books.

(3.)LD . Counsel would support the order. He submits that they fall under the category of books by the first appellate authority; who has held so after perusal of the KALDARSHIKA which is nothing but Almanac.
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