Service tax on Advertising Agency

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....y Services in respect of persons agencies engaged in canvassing for advertisements for which they get commission from the publishers. The persons involved do not provide any service like making, preparing, displaying and exhibiting and only undertake canvassing for the advertising. 2. The term canvassing may merely invoice contacting potential advertisers and persuading them to give advertisement....

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....ng the price, informing the general layout of the advertisement, that would finally appear in such newspaper etc. In such cases the term 'canvassing' would certainly fall within the phrase 'any service provided in any manner connected to making preparing, displaying and exhibiting' and would be taxable service.' 4. In view of above, I have been directed to say that if the canvassing is limited to....