11 October 2012
A corporate making some payment for advertisement to a local authority for displaying of their product, will attract service tax under reverse charge?
11 October 2012
as per negative list advertisement service is exempt if Selling of space or time slots for advertisements other than advertisements broadcast.
further, advertisement service is not come under reverse charge in any cases.
The payment is not for sale of space rather it is for use of space for displaying company's product as same you often see in train or metro. Secondly, the payment is to be made to Government so it is not the provider's liability but receiver may have to pay service tax as support service as per notification 30/2012. I am having doubt on here?
CAclubindia
