Service Tax on Hoarding & Advertising in News Paper

[AMIT JAIN, Advocate]

Dear Friends, Myself Amit Jain, Adv. My query :-

 Is service tax applicable on Hoarding & Advertising in News Paper?

because some expert says that "Service Tax on Hoarding & Advertising in News Paper" is withrawn from lat 1 month. please solve my query and guide me as soon as possible.

 

 

AI Summary

Sale of advertising space exclusion protects publishers and hoarding owners from service tax while ad agency creative services remain taxable.
Section 66D(g) excludes from service tax the sale of space or time for advertisements (other than radio/television), covering print media and hoardings and related locations; this exclusion applies to the person selling the space. Conversely, services by advertisement agencies for making, preparing or designing advertisements and commissions for facilitating placement are not excluded and are taxable. One must determine who provides the service: pure sale of space is non taxable, agency creative/preparatory services and facilitation commissions are taxable, and intermediaries have in practice treated reimbursements plus service charges as taxable receipts.