https://www.taxtmi.com/caselaws?id=794210 For the pre-01.07.2012 service tax regime, a municipal corporation acting as a local body was treated as outside the expression "person" for selling space for advertisement service, so the levy did not apply. Amounts collected as licence fee or advertisement tax under municipal statutory powers were characterised as statutory levies, not contractual consideration for a taxable service. In the absence of material showing suppression with intent to evade tax, the extended limitation period was unavailable, and the related interest and penalties could not survive once the substantive demand failed. en-us Wed, 01 Jul 2026 00:00:00 +0530 Thu, 02 Jul 2026 08:07:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794210 For the pre-01.07.2012 service tax regime, a municipal corporation acting as a local body was treated as outside the expression "person" for selling space for advertisement service, so the levy did not apply. Amounts collected as licence fee or advertisement tax under municipal statutory powers were characterised as statutory levies, not contractual consideration for a taxable service. In the absence of material showing suppression with intent to evade tax, the extended limitation period was unavailable, and the related interest and penalties could not survive once the substantive demand failed. Case-Laws Service Tax Wed, 01 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794210