Service tax on digital advertising

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Hi,

As per Notification No.18/2014 dated 25th August' 2014 (https://www.servicetax.gov.in/notifications/notfns-2014/st18-2014.htm) service tax on digital advertising is applicable from 1st Oct' 2014.

Can anyone please tell that is the service tax applicable on services provided on or after 1st Oct 2014 or is it for invoices raised after 1st oct 2014.

 

Thanks in Advance.

Replies (2)
Originally posted by : Amruta
Hi,

As per Notification No.18/2014 dated 25th August' 2014 (https://www.servicetax.gov.in/notifications/notfns-2014/st18-2014.htm) service tax on digital advertising is applicable from 1st Oct' 2014.

Can anyone please tell that is the service tax applicable on services provided on or after 1st Oct 2014 or is it for invoices raised after 1st oct 2014.

 

Thanks in Advance.

It will depend upon POT. If pont of taxation is on or after 1st october, then service tax will be applicable

Amruta

The service tax liability will arise from the Point of taxation, if service is provided before 1st october and invoice is raised after 1st October than Service Tax will be applicable on Digital Advertising as on the Invoice date.


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