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Service tax on sale of hoarding on a mobile van

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Querist : Anonymous

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Querist : Anonymous (Querist)
31 October 2012 As per new Budget Sale of hoarding does not attract service tax. But do the hoarding displayed on a mobile van stationed on a road side attract service tax??

or

Will it be part of negative list and no service tax will be applicable??

Thanks & Regards
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CA Sahil Singla..

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CA Sahil Singla.. (Expert)
31 October 2012 Service Tax is charged on consideration. In your case, nothing is received for displaying the Hoarding on VAN. So, no service Tax.

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