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they were still examining the ruling and did not wish to comment on it. A ruling by the advance authority is binding on the company with immediate effect unless it decides to appeal against the verdict.

The search engine had approached the Advance Ruling Authority in August this year, seeking clarifications on whether providing selling space for advertisement on the Google website would be exempt from service tax or was classifiable as advertisement service, computer network service, business auxiliary service or any other taxable service. In its application, Google had said the service it proposed to provide did not attract service tax. The company had argued that it was not providing any service involving “making and display of advertisements but was merely engaged in space-selling activity” on Google's own website and other websites with which it had entered into a syndication agreement. 

It is pointed out that the definition of advertisement space was wide enough to include providing of advertisement service on the Internet by the applicant. “Even mere providing or selling of space for advertisement is itself a service connected with display or exhibition of advertisements and hence will fall within the tax net as advertisement service. The advance ruling authority pointed out that the finance ministry, had made it clear in the context of the “advertising agency” definition to the effect that “the scope of the service which is included in the tax net, extends to not only any service connected with the making and preparation of advertisements but also includes services connected with display or exhibition of advertisements.”

References

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* Goldberg, M.E. and Gorn, G.J. “Ha本论文由英语论文网提供整理，提供论文代写，英语论文代写，代写论文，代写英语论文，代写留学生论文，代写英文论文，留学生论文代写相关核心关键词搜索。