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          Service Tax

          Sale of space or time for advertisement

          Taxable Services - As appliable on or before 30-6-2012

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          Sale of advertising space/time taxability: service tax applies to provision of ad space or time, excluding print and broadcasters. Service tax applies to the sale of space or time for advertisement, covering provision of space or time for display or broadcast across various media and formats, including non-broadcast sale of television and radio slots and aerial advertising. Exclusions include sale of space in print media and time slots by broadcasting agencies or organisations; print media is confined to newspapers and books as legally defined. The provider of the service is liable to pay service tax, and administrative circulars consolidate prior technical clarifications on scope, valuation and exemptions.
                            Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                              Provisions expressly mentioned in the judgment/order text.

                                  Sale of advertising space/time taxability: service tax applies to provision of ad space or time, excluding print and broadcasters.

                                  Service tax applies to the sale of space or time for advertisement, covering provision of space or time for display or broadcast across various media and formats, including non-broadcast sale of television and radio slots and aerial advertising. Exclusions include sale of space in print media and time slots by broadcasting agencies or organisations; print media is confined to newspapers and books as legally defined. The provider of the service is liable to pay service tax, and administrative circulars consolidate prior technical clarifications on scope, valuation and exemptions.


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