https://www.taxtmi.com/circulars?id=90 If canvassing is limited to space selling - contacting potential advertisers and procuring orders while leaving drafting and layout to the advertiser or publisher - such services are not liable to service tax. If canvassing includes receiving advertisement texts, estimating space, negotiating price, or forming the general layout that will appear in the publication, those activities are liable to service tax under Advertising Agency Services. en-us Tue, 28 Oct 2003 00:00:00 +0530 Sat, 31 Dec 2011 16:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=90 If canvassing is limited to space selling - contacting potential advertisers and procuring orders while leaving drafting and layout to the advertiser or publisher - such services are not liable to service tax. If canvassing includes receiving advertisement texts, estimating space, negotiating price, or forming the general layout that will appear in the publication, those activities are liable to service tax under Advertising Agency Services. Circulars Service Tax Tue, 28 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/circulars?id=90