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Advertising Agency's Commission-Based Models Exempt from Service Tax, Rules Authority for Advance Rulings (AAR.

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Full Text of the Document

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....Advertising agency service on commission basis - Model (1) Placement of advertisement in traditional media on behalf of the advertiser - Modes (2) Buying and selling of advertisement inventory in non-traditional media, on its own account - In both Models, there is no service tax liability - AAR....

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