Section 3(2)(iii) in The Service Tax Credit Rules, 2002

[Cites 0, Cited by 0] [Section 3(2)] [Section 3] [Entire Act]

Union of India - Subsection

Section 3(2)(iii) in The Service Tax Credit Rules, 2002

(iii)An advertising agency may avail services of a photography studio and/or a sound recording studio and/or a video tape production agency during the course of rendering service to it's client. Service provided by the photography studio or the sound recording studio or the video tape production agency, as the case may be, does not fall in the category of advertising agency service. Therefore, advertising agency is not entitled to take credit of service tax paid by a photography studio or a sound recording studio or a video tape production agency.

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Union of India - Subsection

Section 3(2)(iii) in The Service Tax Credit Rules, 2002