COMMISSIONER OF CENTRAL EXCISE Vs. ZODIAC ADVERTISERS

JUDGEMENT

(1.) This is an appeal filed by the Commissioner of Central Excise under S.35(G) of the Central Excise Act challenging the order of the Customs, Excise & Service Tax Appellate Tribunal cancelling demand of service tax raised on the respondent confirmed in first appeal by Commissioner (Appeals). Respondent's appeal was allowed by the Tribunal by holding that they are not an 'advertising agency' as defined under S.65(3) of the Finance Act, 1994. The facts leading to the case are the following:

(2.) We have heard Shri. P. Parameswaran Nair, Asst. Solicitor General appearing for appellant and senior advocate Shri. Pathrose Matthai appearing for respondent.

(3.) Since the question involved has to be considered with reference to the definition clauses contained in S.65(2) and (3) of the Finance Act, 1994, the same are extracted hereunder for easy reference.