Service tax on television serials: recording and editing taxed; sale or barter for free commercial time not taxable Levy of service tax on television serial producers is limited to the technical acts of recording and editing (videotape production service); payments to videographers or editors are taxable, while the producer's sale of completed serials is not. Similarly, selling or allotting Free Commercial Time does not constitute an advertisement agency service because it is not connected with the making, preparation, display or exhibition of advertisements.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Service tax on television serials: recording and editing taxed; sale or barter for free commercial time not taxable
Levy of service tax on television serial producers is limited to the technical acts of recording and editing (videotape production service); payments to videographers or editors are taxable, while the producer's sale of completed serials is not. Similarly, selling or allotting Free Commercial Time does not constitute an advertisement agency service because it is not connected with the making, preparation, display or exhibition of advertisements.
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