DISSEMINATION SERVICES

[CASUNIL BHANSALI]

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

[Surender Gupta]

This query need to be visited in detail. How the information is disseminated? Whether it is disseminated for value? What is the nature and purpose? A magazine or newspaper (periodicals)(in physical form) disseminating the information may not be taxable at all but if it is related to any other service being provided by the person and is in addition to that service, the same shall be taxable under the related category.

AI Summary

Dissemination of information services: taxation depends on mode, purpose and whether service is ancillary to a taxable activity. Taxability of information dissemination depends on the mode of delivery, whether it is supplied for consideration, and the nature and purpose; physical periodicals published as standalone distributions may not be taxable, while dissemination provided in addition to another service will be taxable under the related service category if it is ancillary to that service.