https://www.taxtmi.com/article/detailed?id=1864 Clause (g) of Section 66(D) exempts sale of space or time for advertisements (excluding broadcasts by radio or television) from service tax where the transaction involves selling space (print) or time slots (electronic) for advertising purposes; broadcasts by radio/television and sales of time by broadcasting organisations remain taxable. Advertising agency services relating to preparation or design are not covered by the negative-list exemption and are taxable. Composite supplies combining exempt sale of space/time with taxable preparation services are to be assessed under the bundled-services rules in section 66F, using dominant-nature or highest-liability tests. en-us Tue, 21 Aug 2012 08:38:35 +0530 Tue, 21 Aug 2012 08:38:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1864 Clause (g) of Section 66(D) exempts sale of space or time for advertisements (excluding broadcasts by radio or television) from service tax where the transaction involves selling space (print) or time slots (electronic) for advertising purposes; broadcasts by radio/television and sales of time by broadcasting organisations remain taxable. Advertising agency services relating to preparation or design are not covered by the negative-list exemption and are taxable. Composite supplies combining exempt sale of space/time with taxable preparation services are to be assessed under the bundled-services rules in section 66F, using dominant-nature or highest-liability tests. Articles Service Tax Tue, 21 Aug 2012 08:38:35 +0530 https://www.taxtmi.com/article/detailed?id=1864