Sale of space or time slot for advertisement
This query is : Resolved
Surendra Shah
(Querist)
12 July 2012
Whether leasing of walls or other areas in a mall to an Advertising Agency for display of Hoardings or other Advertisemnt Material covered under Negative list : Sale of Space or Time Slot for Advertisement" or will it be considered as Renting of Immovable Property .
Thanks in Advance
Whether leasing of walls or other areas in a mall to an Advertising Agency for display of Hoardings or other Advertisemnt Material covered under Negative list : Sale of Space or Time Slot for Advertisement" or will it be considered as Renting of Immovable Property .
Thanks in Advance
13 July 2012
I think yes. Said service falls under 'renting of immovable property' and attracts Service Tax.
Dhirajlal Rambhia
(Expert)
28 July 2023
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