https://www.taxtmi.com/caselaws?id=345488 Amounts collected by a municipality as statutory advertisement tax were held not to be consideration for the sale of space or time for advertisement. The activity was characterised as collection under municipal taxing powers, not a taxable service, and the Board's circular against levying tax on tax supported that view. The cited precedent likewise treated such municipal levies as outside the service tax net. Accordingly, the service tax demand on the advertisement tax collections was unsustainable and was set aside. en-us Mon, 19 Jun 2017 00:00:00 +0530 Fri, 10 Nov 2017 11:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345488 Amounts collected by a municipality as statutory advertisement tax were held not to be consideration for the sale of space or time for advertisement. The activity was characterised as collection under municipal taxing powers, not a taxable service, and the Board's circular against levying tax on tax supported that view. The cited precedent likewise treated such municipal levies as outside the service tax net. Accordingly, the service tax demand on the advertisement tax collections was unsustainable and was set aside. Case-Laws Service Tax Mon, 19 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345488