TMI BlogSale of space or time for advertisementX X X X Extracts X X X X X X X X Extracts X X X X ..... ertisement, 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 pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er 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 ser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 With the issue of this circular, all earlier clarifications issued on technical issues relating to service tax stand withdrawn." - Manuals - Ready reckoner - Law and practice - Reference Guide - Quick Commentary Tax Management In ..... X X X X Extracts X X X X X X X X Extracts X X X X
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