ad network :
An online advertising network or ad network is a company that connects advertisers to web sites that want to host advertisements. The key function of an ad network is aggregation of ad space supply from publishers site and matching it with advertiser demand.

Ad networks are primarily involved in selling space for online ads to appear. This online advertising inventory comes in many different forms, including space on websites, blogs, emails, and on other sources. The advertising network serves advertisements from its central ad server, which responds to a site once a page is called. A snippet of code is called from the ad server, which represents the advertising banner.

Payments Models:
 CPM (Cost Per Thousand Impressions) - ‘Impressions’ is the number of times a particular web page is viewed. Each time a webpage is accessed by a visitor, the impressions count increases.
 CPC (Cost Per Click) - an advertiser pays when a visitor actually clicks on the relevant advertisement.
 CPA (Cost Per Action or Cost Per Acquisition) - the advertiser pays for each specified action linked to the advertisement. The action could be a form being filled or a product being purchased, among other actions.
 EDM (Electronic Direct Mailer) – the advertiser pays for email sent to online audiences. The format uses email (electronic mail) as a means of communicating commercial information to online audience which helps to generate sales leads, increase awareness and promoting new services & products of Advertisers.

Scope of Services:
 Role of Advertiser begins with the Conceptualization, Planning, Visualization and Development of Creatives and Campaign. The Identification of objectives and Target Audience is determined by the Advertiser. The Creatives ready to be hosted and Landing Page URL are made available to Ad-network by the Advertiser. The Advertiser decides initial basis for Website Selection either ROC( Run on Category) or RON (Run on Network). It sometimes supplies Pixel(code) to Ad-network for tracking actions by visitors. The Advertiser only decides what action needs to be performed by Website Visitors. Finally it articulates the goal for online campaign.

 Role of Publisher starts with applying for Registration of Websites with Ad-network. The Publisher enters into membership agreement with Ad-network for placing of Creatives (ad banners) on Websites. It Tracks the customers clicks i.e. no. of actions performed by Website visitors. The Publisher reports these results of tracking to Ad-network with reference to the Customer response.

 Role of Ad-network begins with Registration of Publishers on Ad Platform. It receives an offer from the Advertiser for placing of Creatives / running of a Campaign through Insertion Order. In turn Ad-network invites offer for campaign / Advertisement from the Publishers. Ad-network receives the Creatives from Advertisers and instructs the Publisher to run the Ads on website as per the requirement of Advertiser. Ad-network also sometimes does Selection of specific Websites for display of Ads when Advertiser wishes to run the Ad on the basis of ROC(Run on Category). Ad-network supplies the Pixel to Publisher as well as Advertiser(in some cases where Advertiser doesn’t supply the same). Pixel is a sort of software code which is used to count the no. of clicks or actions by the customers. The Tracking report is generated through Ad Platform by Ad-network wherein simply the no. of clicks or actions by Web visitors is recorded. In case certain websites are not performing in terms of clicks or actions of web visitors Ad-network shifts the Ads to some other Websites. Ad-network matches the counts report from Publisher as well as Advertiser and sorts out the dispute related to the pixel counts between the Advertiser and the Publisher, if any. Ad-network settles the payment to Publisher based on the agreement.

is there any case laws available for waiver of penalty. The penalty arises due to default in payment and late payment of service tax.

dear sir ,
i have one query regarding service tax return suppose due to some past error & non proper filling of service tax return service tax officer charged interest and penalties both on us & we paid

(suppose it was for F.Y 2008-2009 & 2009-10)

so my question is shall i show these penalties & interest on this years service tax return, means in F.y 2012-13 because i paid these amount in may' 2012 if yes than in which column i have to show?

and for f.y 2012-13 also i have paid some interest on late payment

thank you

Dear Experts,

X Co has paid service tax for the FY 08-09 & 09-10, after calculating Tax liability along with interest in this FY 10-11 dated 5th August 2010.

My query is how to prepare ST-3 for these two years. is it in same manner as we file normal returns or is there any changes for arreares pls explian along with penalty amount.

Thanks in Advance.

Dear Sir/Madam,

I have received a security bill dated 31.10.2012 on which security charges is 7500/- and service tax is charged rs.232/- @3.09% and now i want to know about my service tax liability.

And on this am i eligible for cenvat credit or not.

please elaborate

Shekhar Arya

My Client is a software developer in India (Proprietorship concern). They entered into Memorandum with the UK company for rendering services and the 4500 $ is paid every month. the client does not raise any Invoice to the UK company. Can anyone analyse the service tax applicability on this ??

Dear Sir,
What is the service tax rate on work contract- either 4.8% or 12%?

Please clarify.

Dear all,
Freight Rs. 600 relating to the particular consignee(who is a specified person and liable to pay the freight), and the total freight charged including others carried in the same truck Rs. 4500, whether the first mentioned consignee need to pay ST on freight?

dear sir ,
i have one query regarding service tax return
suppose due to some past error & non proper filling of service tax return service tax officer charged interest and penalties both on us & we paid
(suppose it was for F.Y 2008-2009 & 2009-10) so my question is shall i show these penalties & interest on this years service tax return, means in F.y 2012-13 because i paid these amount in may' 2012 if yes than in which column i have to show?

and for f.y 2012-13 also i have paid some interest on late payment


thank you sir

Dear Colleagues, One of our client providing a Taxable service and at the same time they providing service to SEZ unit as well.so my query is do we need to reverse the CENVAT Credit which we have utilised..