Can Cinema theatres be treated as advertisement agencies as they project advertisement?
Ans:- The Cinema theatres cannot be treated as advertisement agencies as they project advertisements only on behest of advertising agencies. Further it has already been clarified that the amount paid by advertising agency for space and time in getting the advertisement published in print media( i.e. newspapers, periodicals etc.) or the electronic media (Doordarshan, Private, T.V.Channels, AIR, Cinema Theatres etc.) will not be includible in the value of taxable service for the purpose of levy service tax etc. 7.
