Florus Advertising Agency received the following charges during the quarter ended 31 st March, 2014, for the services rendered by it: Services rendered ₹ Sale of space for advertisement in newspaper 45,000 Services relat

Florus Advertising Agency received the following charges during the quarter ended 31 st March, 2014, for the services rendered by it: Services rendered ₹ Sale of space for advertisement in newspaper 45,000 Services related to preparation of advertisement 85,000 Sale of time for advertisement to be broadcast on radio 65,000 Advertisement via banner at public places 50,000 Sale of time for advertisements to be broadcast on TV channel 1,00,000 Aerial billboards 90,000 Canvassing advertisement for publishing on a commission basis 35,000 Additional information: (i) Point of taxation for all the aforesaid cases falls during the quarter ended 31 st March, 2014. (ii) All the charges stated above are exclusive of service tax. (iii) Small service providers' exemption under Notification No. 33/2012-ST dated 26 th June, 2012 need not be taken into account. Compute the service tax liability of Florus Advertising Agency for the quarter ended 31 st March, 2014. Give appropriate working notes also.