2014 (3) TMI 301

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....Municipal Corporation. They entered into agreements with certain private agencies whereby the sold their exclusive rights over space belonging to them such as bus shelters, street lights, municipal property, etc., to the private agencies whereby the private agencies were entitled to allot the space for advertisement purposes on rental basis. The department was of the view that the activity undertaken by the appellant would come within the scope of 'Sale of Space or Time for Advertisement Service' under Section 65(105)(zzzm) of the Finance Act, 1994 and accordingly demanded Service Tax amounting to Rs. 1,58,44,371/- along with interest thereon and also proposing to impose penalties vide notice dated 21-10-2011. The appellant contested the le....

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....e said that they have engaged in sale of space for advertisement purpose. He also relies on the decision of the Delhi Bench of this Tribunal in the case of Municipal Corporation, Jalandhar v. Commissioner of Central Excise, Ludhiana - 2013 (29) S.T.R. 481 (Tri.) wherein stay was granted in respect of sale of space by Municipal Corporation, Jalandhar for advertisement purpose through third parties. In view of the above he prays that stay be granted in their case also. 5. The learned Additional Commissioner (AR) appearing for the Revenue, on the other hand, contends that the service of sale of space for advertisement purpose need not be direct, and even if it is undertaken indirectly through sale of exclusive rights, it would amount t....