TaxTMI 
TaxTMI 
Service Tax and Advertising Courier and Pager services — New procedure
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....;Service Tax is to be computed on the gross amount charged by the advertising agency from the clients for services in relation to advertisement irrespective of the fact that the advertising agency directly makes or prepares advertisement or gets it done through another person. However the amount paid by the advertising agency for space and time to print media or electronic media (i.e., newspaper, ....
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....e clients. 5. In many cases the advertising agency gets a documentary or film prepared by an independent film producer on behalf of the client. In such cases, the expenses incurred on getting the film or documentary produced on behalf of the client should be included in the value of taxable service by the advertising agency. In case the film producers choose to charge the client directly, ....
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.... 9. Service Tax is chargeable on the documents, goods or articles sent abroad. However in respect of documents, goods, articles etc. received from abroad and delivered to a customer in India, no service tax is payable. 10. The courier agencies who undertake comprehensive business and provide integrated transportation, warehousing, packing, inventory management etc. the charges collect....
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....ice Tax has to be deposited to the account of the Central Government by the 15th of the next month and not the amount of tax payable on the bills raised in that month. However the legal liability to pay the tax on the bills raised during the month lies on them. 13. Attention of all advertising agencies, Courier agencies, `pager' is also drawn to Sections 75 and 76 of Service Tax Act. If an....