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          Specified service under equalisation levy covers online advertisement and digital advertising space, plus other notified services. The term specified service for equalisation levy purposes covers online advertisement, provision of digital advertising space or any other facility or service for online advertisement, and includes other services as may be notified by the Central Government.
                          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.

                                Specified service under equalisation levy covers online advertisement and digital advertising space, plus other notified services.

                                The term specified service for equalisation levy purposes covers online advertisement, provision of digital advertising space or any other facility or service for online advertisement, and includes other services as may be notified by the Central Government.


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