(1.) IN this appeal, filed by M/s Contact Advertising Agency, the issue involved is whether the activity of printing and publishing of yellow pages will attract levy of Service Tax.
(2.) THE Appellants, under their letter dt. 24 -5 -2001. have requested that their appeal may be decided on merit. We therefore, heard Shri R.C. Sankhla, ld. DR, and perused the records. The Appellants have submitted, in their Memorandum of Appeal that they are (i) printing and publishing yellow pages and (ii) booking advertisements for news papers and Magazines; that the Assistant Commissioner under Adjudication Order No. 73/AC/99 dt. 14 -9 -99 held that advertisements through yellow pages do form source of advertisement and the amount is charged from the clients whose name, particulars, etc are included in the yellow pages and as such it would attract Service Tax, that Commissioner (Appeals) under the impugned Order rejected their appeal holding that they were providing services for advertisements in yellow pages; that their activity is not solely of printing and publishing as in print media but they act as advertising agency. The Appellants have relied upon the Ministry of Finance F.No.345/4/97 -TRU dt 16 -8 -1999 in which it had been clarified that yellow pages being print media, no service tax is chargeable on the advertisement booked for yellow pages; that the Commissioner (Appeals) had not taken into consideration the said letter which was clearly mentioned and enclosed with Appeal; that time limit of 6 months does not apply as it is allowing of refund like allowing of refund by Commissioner (Appeals), CEGAT and judicial authorities.
(3.) WE have considered the submissions of both the sides. The clarification issued by the Ministry is contained in letter dt. 16 -8 -99 and certainly the Appellants who submitted their reply on 5 -7 -99 could not have referred to the said letter. The Assistant Commissioner also appears to be not aware of the said letter as he has mentioned in the Adjudication Order that "there is levy of S.T. on advertisement for yellow pages." The Ministry under letter dt. 16 -8 -99 has clarified as under: