Service tax on advertising and courier services requires providers to register and remit tax on gross amounts charged. Service tax applies to advertising agencies, courier agencies and paging services on the gross amount charged to clients or subscribers. For advertising, taxable value includes commissions, travel and market research related to advertisements but excludes amounts paid for media space/time. Film producers are not taxable where the agency recharges clients unless the producer bills the client. Courier agencies are taxable for door-to-door time-sensitive delivery on gross charges; co-loaders are not separately taxable. Collectors must register and remit collected tax to the Government within prescribed timelines.
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 advertising and courier services requires providers to register and remit tax on gross amounts charged.
Service tax applies to advertising agencies, courier agencies and paging services on the gross amount charged to clients or subscribers. For advertising, taxable value includes commissions, travel and market research related to advertisements but excludes amounts paid for media space/time. Film producers are not taxable where the agency recharges clients unless the producer bills the client. Courier agencies are taxable for door-to-door time-sensitive delivery on gross charges; co-loaders are not separately taxable. Collectors must register and remit collected tax to the Government within prescribed timelines.
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