You really do not want to use those kind of words around places with value added tax. The law basically says that if a person or company is providing a service in exchange for money, goods or services, the seller will have to pay value added tax on that exchange.

The way that advertisements in the past has managed to avoid paying this tax is that the service or product is given away for free along side the advertisement. Since it is not an exchange of services, and the product is being giving away for free with no expectation of any money, goods or services, there is no tax to be applied.