https://www.taxtmi.com/manuals?id=395 Selling of advertising space/time slots was placed on the negative list but was subsequently narrowed so that only selling of space in print media remains exempt; non-print channels such as hoardings, airports, malls, theatres, mobile and internet are outside the exemption and taxable. Services relating to preparation or design of advertisements, commissions for facilitating publication or broadcast, and canvassing on commission are not covered by the negative-list entry. Composite supplies combining exempt space and taxable creative services are taxed under bundled-services principles, with the dominant component or the component attracting highest liability determining taxability. en-us Sun, 25 Mar 2012 17:45:00 +0530 Thu, 07 Jul 2016 15:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=395 Selling of advertising space/time slots was placed on the negative list but was subsequently narrowed so that only selling of space in print media remains exempt; non-print channels such as hoardings, airports, malls, theatres, mobile and internet are outside the exemption and taxable. Services relating to preparation or design of advertisements, commissions for facilitating publication or broadcast, and canvassing on commission are not covered by the negative-list entry. Composite supplies combining exempt space and taxable creative services are taxed under bundled-services principles, with the dominant component or the component attracting highest liability determining taxability. Manuals Service Tax Sun, 25 Mar 2012 17:45:00 +0530 https://www.taxtmi.com/manuals?id=395