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    <title>2018 (9) TMI 1207 - CESTAT ALLAHABAD</title>
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    <description>The Tribunal allowed the appeal, holding that amounts collected by Municipal Corporations for displaying advertisements are not considered consideration for providing advertising services. Relying on a judgment of the Gujarat High Court, the Tribunal concluded that granting permission for advertising is a public duty, not a service to advertising agents. Therefore, the imposition of service tax on the collected amounts was deemed unsustainable. The appellant was granted consequential relief in line with the law, and the matter was resolved with the Tribunal&#039;s decision.</description>
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      <link>https://www.taxtmi.com/caselaws?id=367471</link>
      <description>The Tribunal allowed the appeal, holding that amounts collected by Municipal Corporations for displaying advertisements are not considered consideration for providing advertising services. Relying on a judgment of the Gujarat High Court, the Tribunal concluded that granting permission for advertising is a public duty, not a service to advertising agents. Therefore, the imposition of service tax on the collected amounts was deemed unsustainable. The appellant was granted consequential relief in line with the law, and the matter was resolved with the Tribunal&#039;s decision.</description>
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      <pubDate>Tue, 31 Jul 2018 00:00:00 +0530</pubDate>
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