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Informative

Service Tax Not Applicable on Buying or Selling of Space in Print Media: CESTAT

Update / Judgement Date

22 Apr 2025

Source

Taxscan

Author

Team — WCP Legal Desk

Reading Time

1 min read

Other Legal Matters

CESTAT (Customs, Excise, and Service Tax Appellate Tribunal) reiterated that service tax is not applicable on the buying or selling of space in print media. This reaffirms the view that the transaction is akin to the sale of goods rather than a provision of service. Consequently, advertising revenue generated by print media through the sale of advertising space is exempt from service tax under the relevant legal provisions.