https://www.taxtmi.com/caselaws?id=367472 The Appellate Tribunal CESTAT ALLAHABAD ruled that service tax is not leviable on the amount collected by Nagar Nigam, Ghaziabad for allowing advertisement displays. The Tribunal held that the grant of permission by Municipal Corporations is part of their public duty and not a service rendered to advertising agents, based on precedents and a ruling by the Gujarat High Court. The impugned order demanding service tax and imposing a penalty was deemed unsustainable, allowing the appeal and entitling the appellant to consequential relief as per the law. This judgment clarifies the taxation treatment of amounts collected by public entities for advertising displays and sets a precedent for similar cases. en-us Wed, 01 Aug 2018 00:00:00 +0530 Fri, 21 Sep 2018 08:23:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367472 The Appellate Tribunal CESTAT ALLAHABAD ruled that service tax is not leviable on the amount collected by Nagar Nigam, Ghaziabad for allowing advertisement displays. The Tribunal held that the grant of permission by Municipal Corporations is part of their public duty and not a service rendered to advertising agents, based on precedents and a ruling by the Gujarat High Court. The impugned order demanding service tax and imposing a penalty was deemed unsustainable, allowing the appeal and entitling the appellant to consequential relief as per the law. This judgment clarifies the taxation treatment of amounts collected by public entities for advertising displays and sets a precedent for similar cases. Case-Laws Service Tax Wed, 01 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367472