Service Tax — Compilation, printing and publishing of Telephone Directories, yellow pages and business directories covered under the definition of ‘advertising agency’ and liability to pay Service Tax

Service Tax — Compilation, printing and publishing of Telephone Directories, yellow pages and business directories covered under the definition of ‘advertising agency’ and liability to pay Service Tax https://www.taxtmi.com/circulars?id=140 The Ministry concluded that compilation, printing and publishing of telephone directories, Yellow pages and business directories that consist of printing readymade advertisements supplied by advertisers are akin to newspapers and do not attract service tax as an advertising agency. However, if those persons undertake activities of making or preparation of advertisements - such as designing, visualising or conceptualising - the charges for those creative services are taxable and liable to service tax. en-us Mon, 16 Aug 1999 00:00:00 +0530 Thu, 12 Jan 2012 14:25:00 +0530 TaxTMI RSS Generator Service Tax — Compilation, printing and publishing of Telephone Directories, yellow pages and business directories covered under the definition of ‘advertising agency’ and liability to pay Service Tax https://www.taxtmi.com/circulars?id=140 The Ministry concluded that compilation, printing and publishing of telephone directories, Yellow pages and business directories that consist of printing readymade advertisements supplied by advertisers are akin to newspapers and do not attract service tax as an advertising agency. However, if those persons undertake activities of making or preparation of advertisements - such as designing, visualising or conceptualising - the charges for those creative services are taxable and liable to service tax. Circulars Service Tax Mon, 16 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/circulars?id=140