2019 (3) TMI 1283

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....h, Deputy Commissioner (AR). for Respondent ORDER Per: Archana Wadhwa After hearing both the sides duly represented by learned Advocate, Shri Sanjeev Kumar on behalf of the appellant and learned A.R. Shri Sandeep Kumar Singh, on the behalf of the Revenue, we find that the issue involved is as to whether service tax is leviable on the amount collected by Nagar Nigam for allowing display of ad....