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Dear Members,
Your expert opinion is invited over the following issue:
“A firm in the business of publishing industrial
magazines. Whether service tax is applicable on the amount received against the
sale of advertisement space in the magazine”
It may be worth mentioning here that the service of
“Sale of Advertising Space or Time” specifically excludes the
advertisement in print media. Also according to my interpretation of the law,
the above firm does not fall in the category of an advertising agency since it
is not creating any advertisement material and is only printing the material
provided by the client.
I hope that the learned members will provide clarity on the
above issue.
Regards
CA. Karan Sahni
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