https://www.taxtmi.com/manuals?id=136 Service tax applies to the sale of space or time for advertisement, covering provision of space or time for display or broadcast across various media and formats, including non-broadcast sale of television and radio slots and aerial advertising. Exclusions include sale of space in print media and time slots by broadcasting agencies or organisations; print media is confined to newspapers and books as legally defined. The provider of the service is liable to pay service tax, and administrative circulars consolidate prior technical clarifications on scope, valuation and exemptions. en-us Sat, 19 Jan 2008 23:16:00 +0530 Sun, 25 Mar 2012 19:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=136 Service tax applies to the sale of space or time for advertisement, covering provision of space or time for display or broadcast across various media and formats, including non-broadcast sale of television and radio slots and aerial advertising. Exclusions include sale of space in print media and time slots by broadcasting agencies or organisations; print media is confined to newspapers and books as legally defined. The provider of the service is liable to pay service tax, and administrative circulars consolidate prior technical clarifications on scope, valuation and exemptions. Manuals Service Tax Sat, 19 Jan 2008 23:16:00 +0530 https://www.taxtmi.com/manuals?id=136