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    <title>SERVICE TAX ON LISENCE FEE RECEIVED BY THE MUNICIPAL CORTAION</title>
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    <description>Whether service tax applies to licence fees charged by a municipal corporation for permitting advertising kiosks/boards, given arguments that the corporation effects no value addition and does not create the advertising space; a respondent suggests the fee may be classifiable as Selling of Space &amp; Time for Advertisement, framing the matter as one of service classification rather than an established adjudicative result.</description>
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      <description>Whether service tax applies to licence fees charged by a municipal corporation for permitting advertising kiosks/boards, given arguments that the corporation effects no value addition and does not create the advertising space; a respondent suggests the fee may be classifiable as Selling of Space &amp; Time for Advertisement, framing the matter as one of service classification rather than an established adjudicative result.</description>
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