TMI BlogService Tax and Advertising Courier and Pager services New procedureX X X X Extracts X X X X X X X X Extracts X X X X ..... gross amount charged by the advertising agency from the clients for services in relation to advertisement irrespective of the fact that the advertising agency directly makes or prepares advertisement or gets it done through another person. However the amount paid by the advertising agency for space and time to print media or electronic media (i.e., newspaper, periodicals, Doordarshan, Private Tel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y gets a documentary or film prepared by an independent film producer on behalf of the client. In such cases, the expenses incurred on getting the film or documentary produced on behalf of the client should be included in the value of taxable service by the advertising agency. In case the film producers choose to charge the client directly, then the film producers will be liable to pay Service Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... abroad. However in respect of documents, goods, articles etc. received from abroad and delivered to a customer in India, no service tax is payable. 10. The courier agencies who undertake comprehensive business and provide integrated transportation, warehousing, packing, inventory management etc. the charges collected for such facilities are also to be included in the gross amount of taxable se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the next month and not the amount of tax payable on the bills raised in that month. However the legal liability to pay the tax on the bills raised during the month lies on them. 13. Attention of all advertising agencies, Courier agencies, `pager is also drawn to Sections 75 and 76 of Service Tax Act . If any person responsible for collecting Service Tax fails to credit the tax collecte ..... X X X X Extracts X X X X X X X X Extracts X X X X
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