Service Tax on Print Media

Arul Kumar (Querist) 29 July 2009 This query is : Resolved
Sir,

Para 83.3-5 of Service Tax provides that Sale of space in print media is excluded from payment service Tax. The subject matter under consideration is, whether a periodical magazine of Metals and Mineral subject to payment of Service Tax for carrying advertisement on the periodicals? The periodical is registered as news paper with Registrar of News Paper in India (RNI) as per the Press and Registration of Books Act, 1867. The periodical also enjoy concessional posting rate from Postal Department. Pelase provide me with some insight.

Thanking you,

Regards,

Arul Kumar

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s.subramanian (Expert) 31 October 2010
No. Service tax cannot be levied.

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