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GST on Sale of Space for Advertisement in Foreign Magazines

October 13, 2020[2020] 120 taxmann.com 146 (Article)
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The history of selling of space for advertisement in print media in a foreign country under services tax law has always been seen wandering in the court of law where various facets has been analysed till date. There are several judgments that are essentially associated with the nitty-gritty of this taxation rather cogent judgment of Hon’ble CESTAT, Mumbai in case of Fertiplant Engg. Co. Pvt Ltd. Versus Commissioner of Central Excise, Raigad[ 2017 (3) TMI 866]
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