Renting infra for ad display is not advertising agency service

Urvashi Porwal Brief of the Case In the case of Namrata Advertising Vs. Commissioner of Central Excise, Nasik, it was held that creating infrastructure, displaying the advertisement and collecting rent for such display will not fall under the activity of advertising agency. Facts of the Case The Appellant is undertaking an advertising business as well as creating infrastructure like stand for display of advertisements at various places for the clients. The appellant herein is taking certain prominent places in the city on rental basis, and then installing an infrastructure, including boards th...