« Top Headlines » Open DEMAT Account in 24 hrs  Delhi HC Rules GST Registration Cannot Be Cancelled Retrospectively Without a Clear Show Cause Notice (SCN)  Belated income tax return AY 2026-27: How to file, late filing charges and what you may lose  Major Financial Changes from August 1, 2026: ITR Deadline, RBI MPC Meeting, Tatkal Ticket Rules & More  Government proposes to ease tax relief conditions for offshore funds  TallyPrime Connected Banking: Automating Banking and Accounting  ITR Filing Deadline 2026: Is July 31 the Last Date to File Your Income Tax Return? Latest Official Update  ITR filing deadline nears: How to file income tax return online on e-filing portal - quick 15-step guide  Will the ITR Filing Deadline Be Extended Beyond July 31 for FY 2025-26? Here's the Latest Update for Taxpayers  Income Tax Refund Delayed for AY 2026-27? 5 Common Reasons Your Refund May Be Stuck and How to Fix It  ITR Filing 2026: FM Nirmala Sitharaman Asks Tax Officials to Let Honest Taxpayers Correct Genuine Mistakes  Will Your FCNR Deposit Stay Tax-Free After Returning to India? Tax Rules Explained for NRIs «  Repair services too under scanner... Act prevails over subordinate legislation... » Net ads may come under tax net September, 19th 2006 Google's plea on service tax clarification dismissed. Websites that sell space to companies could be asked to pay service tax under the category of advertising services with effect from 1996. The authority for advance ruling for service tax had earlier this month dismissed an application filed by Google Online India Pvt Ltd seeking a clarification whether advertising services was liable to the tax. The company, in its application in July this year, sought a review of its earlier ruling, issued in December 2005, which stated that the services of Google came under the category of advertisement services. At that time, the authority had ruled that Google Online India Pvt Ltd, a wholly owned subsidiary of US-based Google International LLC, was liable to pay service tax for selling advertisement space slots on its search site to advertisers and clients in India. It said that the activity of selling space for display or exhibition of an advertisement meant providing a service to advertisers and clients. From this angle, the applicant would be covered by the definition of advertising agency, it said. Google then filed a review application in July. As the Ministry of Finance till date does not consider display or exhibition of advertisement services, there is apparent scope for mis-interpretation of the ruling pronounced by the authority, Google said in its application. The company wanted to clarify whether it was liable to pay service tax on the charges provided or for selling space to a customer for exhibition or display of an advertisement in case no value-added services were provided to such a customer. With the authority disposing of the application, it was clear that the government could interpret sale of space by internet companies as covered under advertisement services, sources said.