https://www.taxtmi.com/caselaws?id=377296 A municipal corporation's charge for sale of space or time for advertisement was treated as a statutory levy within municipal powers, not consideration for a service. On that basis, the Tribunal followed earlier decisions concerning Nagar Nigam authorities and held that the activity fell outside the ambit of service tax. The impugned levy was therefore not exigible to service tax, and the demand could not be sustained. en-us Tue, 29 Jan 2019 00:00:00 +0530 Wed, 27 Mar 2019 13:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377296 A municipal corporation's charge for sale of space or time for advertisement was treated as a statutory levy within municipal powers, not consideration for a service. On that basis, the Tribunal followed earlier decisions concerning Nagar Nigam authorities and held that the activity fell outside the ambit of service tax. The impugned levy was therefore not exigible to service tax, and the demand could not be sustained. Case-Laws Service Tax Tue, 29 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377296