Notification no. for service tax exemption of advertisement

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

03 April 2013 Can anybody help me for getting Notification number and Serial number for service tax exemption of selling of space or time slots for advertisements?

Sumit Grover

Sumit Grover (Expert)
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03 April 2013 It was inserted by Finance Act,2012 by introducing new section 66D(i.e. negative list)
You can read the bare language of the same in the following link:
Clause (g) of section 66D

https://www.servicetax.gov.in/stact-july12.pdf

Querist : Anonymous

Querist : Anonymous (Querist)

04 April 2013 Sir,

Is there any notification from CBEC for this? There is a field in new ST3 return regarding the notification no. and serial no for the exempted services.

Aashok Kumar Sharma

Aashok Kumar Sharma

(Expert)
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03 August 2024 Yes, there is a specific notification that deals with the exemption of service tax on the selling of space or time slots for advertisements. The relevant notification is:

### **Notification No. 25/2012-Service Tax**

**Details of Notification No. 25/2012:**
- **Date of Issue:** 20th June 2012
- **Description:** This notification provides an exemption from service tax on the service of selling space for advertisements, including advertisements in print media, on television, and on radio.

#### **Key Points About Notification No. 25/2012:**

1. **Scope of Exemption:**
- The notification exempts the service tax on the service of selling space or time slots for advertisements in print media, on television, and on radio.

2. **Exemption Details:**
- The exemption is applicable to the sale of space for advertisements in print media (newspapers, magazines), as well as the sale of time slots for advertisements on television and radio.

3. **Applicability:**
- This exemption is available to both the service provider and the service recipient involved in selling or purchasing space/time slots for advertisements.

### **Details for ST3 Return:**

For the new ST3 return form, you need to provide the relevant notification number and serial number in the section for exempted services.

- **Notification Number:** 25/2012-Service Tax
- **Serial Number:** 4

#### **Example Entry in ST3 Return:**

- **Notification Number:** 25/2012
- **Serial Number:** 4

### **Summary:**

- **Notification No. 25/2012-Service Tax** provides an exemption from service tax on the service of selling space or time slots for advertisements.
- For the ST3 return, use the notification number **25/2012** and serial number **4**.

Ensure to review the latest amendments and updates from the CBEC or the official CBEC-GST website to confirm the current applicability and any changes to the notification details.

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