https://www.taxtmi.com/forum/issue?id=205 When a person purchases print-media space and resells it for a margin, the critical issue is classification: if characterised as an advertisement agent, the receipt is commission income taxable as such and the taxable base is the commission earned; if characterised under business auxiliary services or as a reseller, the chargeability and taxable base may differ and must be determined by whether the provider is supplying the underlying placement service or merely reselling space. en-us Sun, 11 Jun 2006 16:26:01 +0530 Thu, 23 Jan 2025 15:59:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=205 When a person purchases print-media space and resells it for a margin, the critical issue is classification: if characterised as an advertisement agent, the receipt is commission income taxable as such and the taxable base is the commission earned; if characterised under business auxiliary services or as a reseller, the chargeability and taxable base may differ and must be determined by whether the provider is supplying the underlying placement service or merely reselling space. Discussion-Forum Service Tax Sun, 11 Jun 2006 16:26:01 +0530 https://www.taxtmi.com/forum/issue?id=205