https://www.taxtmi.com/forum/issue?id=4849 Section 66D(g) excludes from service tax the sale of space or time for advertisements (other than radio/television), covering print media and hoardings and related locations; this exclusion applies to the person selling the space. Conversely, services by advertisement agencies for making, preparing or designing advertisements and commissions for facilitating placement are not excluded and are taxable. One must determine who provides the service: pure sale of space is non taxable, agency creative/preparatory services and facilitation commissions are taxable, and intermediaries have in practice treated reimbursements plus service charges as taxable receipts. en-us Thu, 25 Oct 2012 21:02:36 +0530 Thu, 23 Jan 2025 15:57:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=4849 Section 66D(g) excludes from service tax the sale of space or time for advertisements (other than radio/television), covering print media and hoardings and related locations; this exclusion applies to the person selling the space. Conversely, services by advertisement agencies for making, preparing or designing advertisements and commissions for facilitating placement are not excluded and are taxable. One must determine who provides the service: pure sale of space is non taxable, agency creative/preparatory services and facilitation commissions are taxable, and intermediaries have in practice treated reimbursements plus service charges as taxable receipts. Discussion-Forum Service Tax Thu, 25 Oct 2012 21:02:36 +0530 https://www.taxtmi.com/forum/issue?id=4849