Advertising agency scope: space-selling alone not taxable; canvassing with preparation or layout attracts service tax. If canvassing is limited to space selling - contacting potential advertisers and procuring orders while leaving drafting and layout to the advertiser or publisher - such services are not liable to service tax. If canvassing includes receiving advertisement texts, estimating space, negotiating price, or forming the general layout that will appear in the publication, those activities are liable to service tax under Advertising Agency Services.
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.
Advertising agency scope: space-selling alone not taxable; canvassing with preparation or layout attracts service tax.
If canvassing is limited to space selling - contacting potential advertisers and procuring orders while leaving drafting and layout to the advertiser or publisher - such services are not liable to service tax. If canvassing includes receiving advertisement texts, estimating space, negotiating price, or forming the general layout that will appear in the publication, those activities are liable to service tax under Advertising Agency Services.
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