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Service tax on ads in annual calendar

Guddi (employee) (774 Points)

11 February 2015

Will service tax be applicable on advertisements in annual calendar of a tv news channel?

W.r.t the recent amendment, can we take exemption under print media or should it be treated as trade catalogues and service tax be paid on the ad revenue?

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5 Replies

Vikas (CA) (1135 Points)
Replied 24 February 2015

Hi Guddi,

Good News for you.

Please refer to CCE vs. Media World Enterprises [2015-TIOL-375-CESTAT-MUM], wherein the Hon’ble Mumbai CESTAT held that a calendar cannot be termed as a trade catalogue, or business directory or yellow pages and should be considered as a book.

Thus, no service tax for you.

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Guddi (employee) (774 Points)
Replied 25 February 2015

thank you so much... can you provide me the link

Guddi (employee) (774 Points)
Replied 25 February 2015

So does it mean that there will be no service tax liability on ad revenue in calendar... suppose the ad revenue runs into lakhs of rupees. Can it still be presumed that it is for non-commercial purpose only taking into account the judgement. Please reply...