Sale of space or time for advertisement - Taxable Services - As appliable on or before 30-6-2012 - Service Tax

Sale of space or time for advertisement (w.e.f. 1-5-2006 ) What is taxable - 65(105)(zzzm) Any service provided or to be provided to any person, by any other person, in relation to sale of space or time for advertisement, in any manner; but does not include sale of space for advertisement in print media and sale of time slots by a broadcasting agency or organisation. Explanation 1 . For the purposes of this sub-clause, "sale of space or time for advertisement" includes, (i) providing space or time, as the case may be, for display, advertising, showcasing of any product or service in video programmes, television programmes or motion pictures or music albums, or on billboards, public places, buildings, conveyances, cell phones, automated teller machines, internet; (ii) selling of time slots on radio or television by a person, other than a broadcasting agency or organisation; and (iii) aerial advertising. Explanation 2. For the purposes of this sub-clause, ''print media'' means, (i) ''newspaper'' as defined in sub-section (1) of section 1 of the Press and Registration of Books Act, 1867; (ii) ''book'' as defined in sub-section (1) of section 1 of the Press and Registration of Books Act, 1867, but does not include business directories, yellow pages and trade catalogues which are primarily meant for commercial purposes; Meaning of "Books" and "Newspaper" under section 1(1) of Press and Registration of Books Act, 1867 " Book" includes every volume, part or division of a volume, and pamphlet, in any language, and every sheet of music, map, chart or plan separately printed. " Newspaper " means any printed periodical work containing public news or comments on public news. Who is the receiver of service Any person Who is the provider of service Any person Who is liable to pay service tax Any person who is providing service 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; Comments: A. As per Paragraph No 6. of Circular No. 96/7/2007 dated 23/8/2007 states that :- "6. This circular supersedes all circulars, clarifications and communications, other than Orders issued under section 37B of the Central Excise Act, 1944 (as made applicable to service tax by section 83 of the Finance Act, 1994), issued from time to time by the CBEC, DG (Service Tax) and various field formations on all technical issues including the scope and classification of taxable services, valuation of taxable services, export of services, services received from outside India, scope of exemptions and all other matters on levy of service tax. With the issue of this circular, all earlier clarifications issued on technical issues relating to service tax stand withdrawn."