Applicability of the exemption notification of service tax

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Querist : Anonymous

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Querist : Anonymous (Querist)
02 July 2012 Recently Advertising agencies are exempt from levying service tax on revenue from advertising. One of my clients constructs bus shelters on it and earns income by giving contracts to corporates to put their advertisements on the bus shelters. Does the client come under Advertising agency and can claim exemption under the said notification

02 July 2012 No. it is not advertisement. He is renting the space.

08 May 2014 Yes. hoarding advertisement is exempted from service tax




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