Service are taxable

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

10 February 2013 I am sub agent, taking ad in newspaper from my client & give it to main agent, ad in new paper is come under negative list and not taxable service for main agent.
my query is, as a subagent i should charged service tax or not ?
before July2012 i charged 1.55% on net service and paid accordingly.
Please clarify urgently.
Thanks & Regards

Kaushik Vinod

Kaushik Vinod (Expert)
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11 February 2013 The Services of Advertisement agency is different from Advertisement as per the Judgment of Hon'ble Madras High Court in the case of Advertising Club v. CBEC[2002]121 Taxmann 287. What is going to publish in the newspaper and the manner of presentation in the newspaper is the job of Advertisement agency.
Crux: Section 66D Clause (d)only exempt the Press Media or Electronic Media and not the Sub Agent or Main Agents working as Advertisement Agency.

Thanks

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