Service tax

[ATUL SRIVASTAVA]

Please tell me about the position of applicability of service tax on Hoarding in 2013-14

[Ganeshan Kalyani]

Do you mean advertisement ?

[KASTURI SETHI]

Dear Querist,

Selling of space for advertisement in bill boards/hoardings remained in Negative List for the period from 1.7.12 to 30.9.2014 under Section 66 D(g) of the Finance Act. Hoarding is included in the definition of' 'Advertising Services' under erstwhile Section 65(2)

[Ganeshan Kalyani]

Thanks Sri Kasturi Sir for your reply.

AI Summary

Service Tax Not Applicable on Hoardings from July 2012 to September 2014 Under Section 66 D(g) of Finance Act. A query was raised regarding the applicability of service tax on hoardings for the period 2013-14. A respondent clarified that selling space for advertisements on billboards or hoardings was included in the Negative List from July 1, 2012, to September 30, 2014, under Section 66 D(g) of the Finance Act. During this period, such services were not subject to service tax. Hoardings were classified under 'Advertising Services' as per the former Section 65(2). Another participant thanked the respondent for the clarification.