Service tax applicability on publishing services, editorial services
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Whether service tax chargeable on publishing services, editorial services and content development and management services in respect of publishing of books & journals ?
Service tax applicability on publishing: content development for books and journals generally not taxable, advertising-related services may be taxable. Development and supply of content for publication of books and journals is not taxable under the present service tax regime, whereas ancillary commercial services such as advertising in books and journals may be taxable; determination requires analysis of the precise scope and commercial character of the activity and the facts and circumstances of each case. (AI Summary)
TaxTMI