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TMI BlogService Tax on Hoarding & Advertising in News PaperX X X X Extracts X X X X X X X X Extracts X X X X ..... Service Tax on Hoarding & Advertising in News Paper X X X X Extracts X X X X X X X X Extracts X X X X ..... n from lat 1 month. please solve my query and guide me as soon as possible. Reply By Seetharaman K C: The Reply: The issue raised by you is covered under Section 66D(g) of the Finance Act , 1994 which covers the Negative List and more specifically the "Selling of space or time slots for advertisements other than advertisements broadcast by radio or television". The items which are not taxable as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a result of their inclusion in the negative list are as per tabulation given below: Taxable Non-taxable Sale of space or time for advertisement to be broadcast on radio or television Sale of space for advertisement in print media Sale of time slot by a broadcasting organization. Sale of space for advertisement in bill boards, public places (including stadia), buildings, conveyances, cell ph ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ones, automated teller machines, internet Aerial advertising However, Services provided by advertisement agencies relating to making or preparation of advertisements would be covered in this entry and would thus be taxable. This would also cover commissions received by advertisement agencies from the broadcasting or publishing companies for facilitating business, which may also include some port ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion for the preparation of advertisement. You would therefore have to ascertain what kind of service is being provided and by whom? It the service is provided by an Advertisemnt Agency for preparation/designing of Advertisement in Newspapers then it would be taxable. What is included in the Negative List is the Sale of Space in Newspapers which is normally done by the Print Media only and also Sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le of space for advertisement in billboards, public places, buildings, conveyances, cell phones, automated teller machines, internet. Please note that selling of space for doing such advertisements are excluded and covered in the Negative List and this exemption is available only for the person selling the space for the Advertisement in Hoardings and other areas as specified. Services rendered by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Advertisemnt Agencies for preparation , designing of such Hoardings are subject to service tax as they are not included in the Negative List. Reply By nilesh khatate: The Reply: Dear Amit sir, I have a client whose business is to distribute money on behalf of a one telephonic/ mobile commnication company, to Ganesh mandals and solicit them to advertise the company's product in the mandaps of ga ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nesh mandals during ganapati festivals. the required banners, flex and other material for advertising is provided by the company itself. the client only solicits mandals to display company's advt in public place i.e. ganesh mandals mandap and lanes. in return he charges company as service charges @10% . and levies service tax on entire amount i.e amount (reimbursed) i.e paid to ganesh mandals plu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s his service charges
whether his service (above referred) is covered in negative list selling of space for advertisement and should be not levy tax henceforth. if he has to levy service tax then on which amount.
kindly reply early, thanking you in anticipation X X X X Extracts X X X X X X X X Extracts X X X X
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