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CA HARDIK SHAH (Querist)
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25 June 2012 Dear Sir,

One of my client is in the business of hoardings at various sites across gujarat .

so , is he exempt from service tax now ?
he is neither in tv ads nor news ads and in any media .

CA HARDIK SHAH

CA HARDIK SHAH (Querist)
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12 July 2012 it there any opinion on that

Asha Kanta Sharma

Asha Kanta Sharma

(Expert)
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03 August 2024 To determine whether your client's business of hoardings is exempt from service tax, we need to carefully examine the relevant sections of the Service Tax Notifications, particularly focusing on exemptions and the negative list.

### **Negative List and Exemptions**

1. **Negative List Provisions**:
- The Negative List under Notification No. 12/2012-Central Excise (NT) specifies services that are not subject to service tax. However, this list is more general and includes broader categories of services that might not directly address hoardings or outdoor advertising.

2. **Exemption Notifications**:
- **Notification No. 25/2012-Central Excise (NT)** provides specific exemptions from service tax for certain services.

### **Hoarding and Outdoor Advertising**

1. **Classification**:
- Hoardings and outdoor advertising fall under the category of "Advertising Services" but specifically related to outdoor and billboard advertisements.

2. **Relevant Notifications**:
- Historically, outdoor advertising services have not been explicitly covered under the exemptions provided in Notification No. 25/2012. Therefore, unless a specific exemption applies, these services are generally subject to service tax.

### **Key Points to Consider**:

1. **Service Classification**:
- Outdoor hoarding services do not directly fall under the Negative List's general categories or typical exemptions unless there's a specific mention in any updated notifications or circulars.

2. **Exemptions and Updates**:
- Service tax laws and exemptions can be updated periodically. Ensure you are referring to the most recent notifications, circulars, or government announcements.

3. **Consultation**:
- Given the specificity of the service and the potential for nuances in tax regulations, consulting with a tax professional or legal expert who can review the most current regulations and notifications would be prudent.

### **Action Steps**:

1. **Review Notifications**:
- Check the latest Service Tax Notifications and amendments on the official [CBEC website](https://cbec.gov.in) to see if there have been any changes that impact outdoor advertising or hoarding services.

2. **Consult a Tax Expert**:
- Engage with a tax consultant who can provide detailed advice based on the most current laws and your client's specific business activities.

### **Conclusion**:

Based on the general understanding, outdoor hoarding services are typically not exempt from service tax under the provisions of Notification No. 25/2012. However, you should verify this by reviewing the most recent regulations or consulting a tax professional to confirm the current applicability and any potential exemptions.

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