The disclosed method for processing a broadcast signal for 3D (3-Dimensional) broadcast service comprises encoding 2D (2-Dimensional) video stream including a 2D video frame, encoding depth information including depth of a 3D image relative to a plane of a display, encoding signaling information for signaling the encoded 2D video stream and the depth information, wherein the signaling information includes a 3D service location descriptor including codec type information specifying encoding type of the encoded depth information, generating the broadcast signal including the encoded 2D video stream, depth information and signaling information, and transmitting the generated broadcast signal.