04 September 2012
Sir, Is preparation of sign boards, flex boards , glowsign boards , wall painting or any other material related to brand promotion on he behalf of client's demand falls under advertising agency or works contract service.If its not under works contract service then pls guide in which category it falls.
05 September 2012
It is not certainly a works contract as defined u/s 65B (54). Now there is no classification for levy of service tax as it was prior to 01.07.2012. Now there are service which are :- 1. part of negative list, or 2. part of declared services, or 3. exempted from service tax
as perr liability to pay the taxable services can be bifurcated in services liable for reverse charge and not liable for reverse charge
as per valuation services can be bifurcated as service on which abatement is available and not available