A firm receives literary news from the sources through e-mail and then the firm edits the said news and after making some changes supply the said news to newspaper through e-mail. Whether Service tax is applicable on the income received by the firm from the supply of said service.
Service tax on supply of news to newspaper
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Service tax applicability on news editing and supply hinges on classification as OIDAR or content supply, with possible exemption.
Whether service tax applies to a firm that edits news received by e-mail and supplies it to newspapers was contested: one view treats it as OIDAR services; another treats it as taxable Development and Supply of Content Services or ordinary taxable service. A possible exemption under the mega-exemption notification for services by independent journalists or specified news agencies may apply but depends on satisfying the notification's conditions. (AI Summary)
Whether service tax applies to a firm that edits news received by e-mail and supplies it to newspapers was contested: one view treats it as OIDAR services; another treats it as taxable Development and Supply of Content Services or ordinary taxable service. A possible exemption under the mega-exemption notification for services by independent journalists or specified news agencies may apply but depends on satisfying the notification's conditions. (AI Summary)
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