https://www.taxtmi.com/caselaws?id=211804 Mere permission to a contractor to erect and use unipoles, kiosks and sky-signs on municipal property did not, prima facie, amount to a service in relation to the sale of time or space for advertisement under section 65(105)(zzzm) of the Finance Act, 1994, because the municipality was allowing use of its property rather than selling advertising space itself. The amounts collected were treated as advertisement tax or compounded future tax, not consideration for the alleged taxable service. On that prima facie view, the tribunal waived pre-deposit and stayed recovery pending appeal. en-us Mon, 23 Jan 2012 00:00:00 +0530 Wed, 15 May 2013 17:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211804 Mere permission to a contractor to erect and use unipoles, kiosks and sky-signs on municipal property did not, prima facie, amount to a service in relation to the sale of time or space for advertisement under section 65(105)(zzzm) of the Finance Act, 1994, because the municipality was allowing use of its property rather than selling advertising space itself. The amounts collected were treated as advertisement tax or compounded future tax, not consideration for the alleged taxable service. On that prima facie view, the tribunal waived pre-deposit and stayed recovery pending appeal. Case-Laws Service Tax Mon, 23 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211804