https://www.taxtmi.com/caselaws?id=244846 The Tribunal held that the activity of selling exclusive rights over space for advertisement by the Municipal Corporation falls under 'Sale of Space or Time for Advertisement Service' for Service Tax liability. The appellant was directed to make a pre-deposit of Rs. 49 lakhs. The delay in filing the appeal was condoned due to valid reasons. The appellant was required to make the payment within eight weeks, with the balance waived upon compliance, and recovery of the waived amount stayed during the appeal. en-us Mon, 10 Jun 2013 00:00:00 +0530 Tue, 11 Feb 2014 13:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244846 The Tribunal held that the activity of selling exclusive rights over space for advertisement by the Municipal Corporation falls under 'Sale of Space or Time for Advertisement Service' for Service Tax liability. The appellant was directed to make a pre-deposit of Rs. 49 lakhs. The delay in filing the appeal was condoned due to valid reasons. The appellant was required to make the payment within eight weeks, with the balance waived upon compliance, and recovery of the waived amount stayed during the appeal. Case-Laws Service Tax Mon, 10 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244846