Service tax

This query is : Resolved 

16 September 2012 IS THE ADVERTISEMENT/DISPLAY SHOWN IN PVR CINEMAS ARE TAXABLE UNDER SERVICE TAX ACT OR NOT ?

IF YES , AT WHAT RATE ?

IS ANY EXEMPTION AVAILABLE ?

16 September 2012 Dear Manoj,

In my view this is not taxable service as per section 66D ie Negative list of services:-
"Selling of space or time slots for advertisements other than advertisements broadcast by radio or television".

Thanks



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