https://www.taxtmi.com/caselaws?id=238076 The Tribunal granted a waiver of pre-deposit and stayed further proceedings in a case where the appellant contested liability for service tax on 'Sale of Space or time for Advertisement' service, arguing for immunity based on being an authority under the U.P. Municipal Corporations Act, 1959, and the majority of advertisement spaces being private properties not falling under taxable service definition. The Tribunal highlighted that if fees are collected for advertisements on properties not owned by the Municipal Corporation, the levy of service tax may be impermissible, indicating potential invalidity of service tax liability for non-corporation properties. en-us Mon, 05 Aug 2013 00:00:00 +0530 Tue, 11 Feb 2014 18:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=238076 The Tribunal granted a waiver of pre-deposit and stayed further proceedings in a case where the appellant contested liability for service tax on 'Sale of Space or time for Advertisement' service, arguing for immunity based on being an authority under the U.P. Municipal Corporations Act, 1959, and the majority of advertisement spaces being private properties not falling under taxable service definition. The Tribunal highlighted that if fees are collected for advertisements on properties not owned by the Municipal Corporation, the levy of service tax may be impermissible, indicating potential invalidity of service tax liability for non-corporation properties. Case-Laws Service Tax Mon, 05 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=238076