Film makers show case brands in films – Sale of space or time for advertisement – Service Tax payable?

By Vijay Kumar

Well known brands of cosmetics, mobile phones, cars, tyres, beverages are being promoted in films by film producers/directors and they charge these companies for the exposure their products get in the films. The latest film “Metro” promoting Shaadi.com, the matrimonial portal is an example in this regard. Similarly, Ta Ra Rum Pum promotes General motors. Aren’t these subject to service tax?