DISSEMINATION SERVICES

[CASUNIL BHANSALI]

WHETHER SERVICES RELATING TO DISSEMINATION OF INFORMATION AMONG THE GROUP OF PERSON ATTRACT THE SERVICE TAX. iF YES UNDERWHICH CATEGORY.

AI Summary

Services Disseminating Information May Attract Tax; Detailed Examination Needed, Especially If Supplementary to Other Services. A query was raised regarding whether services related to the dissemination of information among a group attract service tax and, if so, under which category. The response highlighted the need for a detailed examination of the dissemination method, its value, nature, and purpose. It was noted that if the dissemination occurs through magazines or newspapers in physical form, it might not be taxable. However, if it is related to another service provided by the individual and is supplementary to that service, it would be taxable under the relevant category.