Mere Hoarding Renting not amounts to ‘Advertising Agency Service’

Vasantham Outdoor Advertising Pvt. Ltd. Vs Commissioner of Central Excise (CESTAT Chennai) It is evident that the appellant was only renting out the hoardings which were either owned by them or leased to them, to various advertising agencies. There is no allegation that appellant had themselves made prepared displayed or exhibited any advertising on their own. There is no dispute that the advisement which may have appeared on the hoardings are those that were prepared by the concerned advertising agencies and certainly not by the appellants. The appellants have only rented out these hoardings ...