16 May 2014
But in online the space selling is not available. Pls see the below details
NO SERVICE TAX ON SELLING OF SPACE OR TIME SLOTS FOR ADVERTISEMENTS
Advertisement Service Tax
Clause (g) of Section 66(D) of Finance Act, 1994 stipulates that "Selling of Space or Time Slots for Advertisements other than Advertisements Broadcast by Radio or Television" shall be in the Negative List and as such, no Service Tax will be levied.