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April 2015

[2015-TIOL-375-CESTAT-MUM] Commissioner of Central Excise, Nagpur vs. Media World Enterprises.

By Puloma Dalal, Jayesh Gogri, Mandar Telang Chartered Accountants
Reading Time 1 mins
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Kaldarshika is an Almanac, meaning a book, is excluded from the purview of taxable service of sale of space for advertisement being “print media”.

Facts:
The Assessee is engaged in printing and publishing calendar ‘KALDARSHIKA’ on which there are advertisements and department has sought levy of service tax under sale of space for advertisement. The first appellate authority allowed the appeal and the revenue has appealed before the Tribunal.

Held:
Kaldarshika gives the readers a host of information in respect of religions, cultural and historical events, as also the panchang and thus it cannot be considered as a calendar, business directory, yellow pages or a trade catalogue. It is a book excluded from the definition of “sale of space for advertisement”.

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