Billboards / hoarding

"Sale of space for advertisement in bill boards, public places, conveyances, cell phones, ATM is not taxable". However services of Advertising agencies are excluded under this clause. Hence Services of Advertising Agency are taxable.

In my opinion your company is into bill board business it is just acting like an intermediary between the owner of Space & advertiser & thus it will be treated like an Advertising Agency & Service tax liability will be attracted.

If your service is mere selling of space, it is not taxable. If you provide other service say conceptualising ad pictures, painting bill board etc. , it may attract service tax.