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

Advertising services exclusion barred service tax on hoarding space under the Negative List provision during the relevant period
Selling of space for advertisement on billboards and hoardings was included in the Negative List under Section 66D(g) of the Finance Act for the period covering 2013-14, and hoardings were encompassed within the definition of Advertising Services under the erstwhile Section 65(2), excluding such transactions from service tax liability during that interval.