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THE FINANCE ACT, 1994 - SERVICE TAX
CHAPTER V : Service Tax

Body 65B. Interpretations. w.e.f. 01-10-2014

In this Chapter, unless the context otherwise requires,-

(39a) " media" means,-

    (i) "book" as defined in sub-section (1) of section 1 of the Press and Registration of Books Act, 1867 (25 of 1867), but does not include business directories, yellow pages and trade catalogues which are primarily meant for commercial purposes;

    (ii) "newspaper" as defined in sub-section (1) of section 1 of the Press and Registration of Books Act, 1867(25 of 1867);