Advertisement Agency
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....lient W.e.f. 16-5-2008 - Any person Who is the provider of service Any advertising agency Meaning of Advertisement - 65(2) "advertisement" includes any notice, circular, label, wrapper, document, hoarding or any other audio or visual representation made by means of light, sound, smoke or gas; Meaning of Advertisment Agency - 65(3) "advertising agency" means any person engaged in providing ....
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....ith the issue of this circular, all earlier clarifications issued on technical issues relating to service tax stand withdrawn." B. Further Circular No 96/7/2007 dated 23/8/2007 clarifies that :- Issue - 004.01 / 23.08.07 Persons / agencies canvass advertisements for publishing, on commission basis. Such persons / agencies do not provide any other services like making, preparation, display or e....