https://www.taxtmi.com/manuals?id=1 Classification of services under section 65(105)(e) covers services by an advertising agency relating to advertisement; the recipient definition changed to any person w.e.f. 16-5-2008. Circular No. 96/7/2007, which supersedes prior technical circulars, clarifies that mere canvassing of advertisements for publishing on commission does not fall under advertising agency service but is taxable as business auxiliary service under section 65(105)(zzb). en-us Sat, 19 Jan 2008 23:16:00 +0530 Sun, 25 Mar 2012 19:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=1 Classification of services under section 65(105)(e) covers services by an advertising agency relating to advertisement; the recipient definition changed to any person w.e.f. 16-5-2008. Circular No. 96/7/2007, which supersedes prior technical circulars, clarifies that mere canvassing of advertisements for publishing on commission does not fall under advertising agency service but is taxable as business auxiliary service under section 65(105)(zzb). Manuals Service Tax Sat, 19 Jan 2008 23:16:00 +0530 https://www.taxtmi.com/manuals?id=1