Services of advertisement in print-media is exempt from service tax u/s 66D(g)

Kusum Healthcare Pvt. Ltd. Vs Commissioner of Central Excise & Service Tax (CESTAT Delhi)

CESTAT Delhi held that services of advertisement in print-media is exempt in terms of negative list of services under section 66D(g) of the Finance Act, 1994. Accordingly, service tax not leviable on the services of advertisement in print-media.

Facts- The appellant is a manufacturer-exporter of pharmaceutical products and is a 100% Export Oriented Units. It established representa

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