Clarification on negative list

This query is : Resolved 

12 July 2012
Non Taxable service as per Guidance note for negative services:-

Sale of space for advertisement in print
media
Sale of space for advertisement in bill
boards, public places, buildings,
conveyances, cell phones, automated teller machines, internet Aerial advertising .

but the above is not clearly specified in the negative list.

please clarify.

12 July 2012 Selling of space or time slots for advertisements broadcast by radio or television is taxable only.
All type of other advertisement is not taxable.

04 August 2012 This exemption is not applicable to Advertisement agencies, which please note.




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