Selling of advertising space: exemption narrowed to print media; other media advertising services are taxable under service tax rules. Selling of advertising space/time slots was placed on the negative list but was subsequently narrowed so that only selling of space in print media remains exempt; non-print channels such as hoardings, airports, malls, theatres, mobile and internet are outside the exemption and taxable. Services relating to preparation or design of advertisements, commissions for facilitating publication or broadcast, and canvassing on commission are not covered by the negative-list entry. Composite supplies combining exempt space and taxable creative services are taxed under bundled-services principles, with the dominant component or the component attracting highest liability determining taxability.
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.
Selling of advertising space: exemption narrowed to print media; other media advertising services are taxable under service tax rules.
Selling of advertising space/time slots was placed on the negative list but was subsequently narrowed so that only selling of space in print media remains exempt; non-print channels such as hoardings, airports, malls, theatres, mobile and internet are outside the exemption and taxable. Services relating to preparation or design of advertisements, commissions for facilitating publication or broadcast, and canvassing on commission are not covered by the negative-list entry. Composite supplies combining exempt space and taxable creative services are taxed under bundled-services principles, with the dominant component or the component attracting highest liability determining taxability.
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