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..... 15-5-2008 - a Client 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 .....

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..... ll 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 With the issue of this circular, all earlier clarifications issued on technical issues relating to service tax stand withdrawn." 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 a .....

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