https://www.taxtmi.com/article/detailed?id=1567 Service tax applies to the sale of space or time for advertisement, covering provision or sale of advertising space/time across multiple media including electronic platforms and aerial advertising; print media (books and newspapers) are generally excluded but business directories, yellow pages and trade catalogues primarily meant for commercial purposes are specifically excluded from the print-media exemption and thus taxable; sales by broadcasting agencies of time slots and pure print placements remain exempt; liability for tax rests on the person providing the sale of space or time. en-us Thu, 12 Jan 2012 11:39:22 +0530 Thu, 12 Jan 2012 11:39:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1567 Service tax applies to the sale of space or time for advertisement, covering provision or sale of advertising space/time across multiple media including electronic platforms and aerial advertising; print media (books and newspapers) are generally excluded but business directories, yellow pages and trade catalogues primarily meant for commercial purposes are specifically excluded from the print-media exemption and thus taxable; sales by broadcasting agencies of time slots and pure print placements remain exempt; liability for tax rests on the person providing the sale of space or time. Articles Service Tax Thu, 12 Jan 2012 11:39:22 +0530 https://www.taxtmi.com/article/detailed?id=1567