service tax on advertising service

This query is : Resolved

Hitesh Jain (Querist)
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06 August 2010 I want to know abount which sub or secondary advertising services are not covered under service tax act

2) Subscription of Periodic news letter covered under service tax or not ?

3) selling of advertising material - service tax is applicable?

atul gupta

atul gupta (Expert)
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06 August 2010 The Services provided by others to advertisement agency may not be covered under advertisement service (which may be input services for advertisement agency) as they are not giving advertisemnt service to their clinte but then they may be covered under BAS or BSS.

Subscription of periodic news paper cannot be covered under advertisement service as it amounts to sale and purchase.

Hitesh Jain

Hitesh Jain (Querist)
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06 August 2010 Thanks atul

1) I want adverising services which is not cover under service tax act like designing, pure agent etc

2) any case law for :- Subscription of periodic news paper/ Periodic cannot be covered under advertisement service as it amounts to sale and purchase.