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        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.

        <h1>Service tax on advertising, courier and paging services applies to gross charges with specific valuation and registration rules.</h1> Service tax from 1-11-1996 applies to advertising agencies, courier agencies and paging services. Advertising agencies are taxed on the gross amount charged to clients for advertisement-related services, including commissions and related expenses, but excluding amounts paid for media space or time that are not agency charges. Courier agencies are taxed on the gross amount charged for door-to-door transportation of time-sensitive items; co-loader charges recovered from customers are includible. Paging services are taxable on gross subscriber charges. Collected tax must be deposited monthly and persons responsible must register, with provisions for centralized billing registration.

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