Sir,
Kindly clarify the taxable service value relates to Hoarding Advertisement.The total bill includes the space rent,concept and design for the clients product,labour charges for the above.Is the service tax applicable only for labour charges or for total bill amount?
Service tax scope for hoarding advertisements: whether taxable value includes space rent, design fees, or only labour. Service tax applicability to hoarding advertisement invoices: whether the taxable value must include the entire billed amount (space rent, concept and design fees, and labour charges) or be confined to labour charges alone, raising a classification and value-allocation issue for advertising services. (AI Summary)