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Service Tax - Highlights / Catch Notes

Home Highlights May 2013 Year 2013 This

Sale of space or time for advertisement - as the grammatical ...


Sale of Ad Space or Time is Taxable u/s 65(105)(zzzm) Due to Consistent Legal and Grammatical Interpretation.

May 10, 2013

Case Laws     Service Tax     AT

Sale of space or time for advertisement - as the grammatical meaning of the taxing provision is in conformity with its legal meaning, the activity is taxable u/s 65(105)(zzzm). - AT

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