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    <title>2019 (3) TMI 1283 - CESTAT ALLAHABAD</title>
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    <description>The Appellate Tribunal CESTAT ALLAHABAD ruled that the amount collected by Nagar Nigam for allowing advertisement displays did not attract service tax as it was considered legal fees, not payment for advertisement services. The Tribunal referred to previous decisions and precedents, setting aside the impugned order and allowing the appeals with consequential relief.</description>
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      <description>The Appellate Tribunal CESTAT ALLAHABAD ruled that the amount collected by Nagar Nigam for allowing advertisement displays did not attract service tax as it was considered legal fees, not payment for advertisement services. The Tribunal referred to previous decisions and precedents, setting aside the impugned order and allowing the appeals with consequential relief.</description>
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