Query on advertisement

Dear All,

                  Sale of Space for Advertisement in Print Media is Exempted.

IF Mr.A is Providing the Space to Mr.B & wherin if C has reffered Mr.B to Mr.A .

If Mr.C receives any Amount from Mr.A for refferal what the Service Tax & is convered under which services or Exempted ?

Or Can Mr.C bill to Mr.B wherein the service tax would be exempted ?

Which is a better option?

Thanks

Thanks,