https://www.taxtmi.com/circulars?id=53382 Service tax applies to advertising agencies, courier agencies and paging services on the gross amount charged to clients or subscribers. For advertising, taxable value includes commissions, travel and market research related to advertisements but excludes amounts paid for media space/time. Film producers are not taxable where the agency recharges clients unless the producer bills the client. Courier agencies are taxable for door-to-door time-sensitive delivery on gross charges; co-loaders are not separately taxable. Collectors must register and remit collected tax to the Government within prescribed timelines. en-us Fri, 01 Nov 1996 00:00:00 +0530 Thu, 30 Apr 2015 18:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=53382 Service tax applies to advertising agencies, courier agencies and paging services on the gross amount charged to clients or subscribers. For advertising, taxable value includes commissions, travel and market research related to advertisements but excludes amounts paid for media space/time. Film producers are not taxable where the agency recharges clients unless the producer bills the client. Courier agencies are taxable for door-to-door time-sensitive delivery on gross charges; co-loaders are not separately taxable. Collectors must register and remit collected tax to the Government within prescribed timelines. Circulars Service Tax Fri, 01 Nov 1996 00:00:00 +0530 https://www.taxtmi.com/circulars?id=53382