TaxTMI 
TaxTMI 
Please tell me about the position of applicability of service tax on Hoarding in 2013-14
Service tax
03 Mar 2017 
3 Replies 
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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. (AI Summary)
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. (AI Summary)