https://www.taxtmi.com/caselaws?id=164459 A municipal corporation's written permission for hoardings on private premises was treated as a regulatory function under municipal law, not a taxable service in relation to sale of space for advertisement, because the corporation did not itself provide display space. The fee charged for such permission could not be subjected to service tax in the absence of a charging provision covering that activity. The corporation also lacked statutory authority to recover service tax on the licence or permission fee as a collecting agent. The impugned service-tax demands were therefore unsustainable and the amounts collected were directed to be refunded. en-us Fri, 19 Mar 2010 00:00:00 +0530 Wed, 11 Jan 2017 10:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164459 A municipal corporation's written permission for hoardings on private premises was treated as a regulatory function under municipal law, not a taxable service in relation to sale of space for advertisement, because the corporation did not itself provide display space. The fee charged for such permission could not be subjected to service tax in the absence of a charging provision covering that activity. The corporation also lacked statutory authority to recover service tax on the licence or permission fee as a collecting agent. The impugned service-tax demands were therefore unsustainable and the amounts collected were directed to be refunded. Case-Laws VAT and Sales Tax Fri, 19 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164459