2018 (8) TMI 1787 - AT - Service Tax

Levy of service tax - sale of space or time for Advertising Services - Held that - It was held in the case of M/s Nagar Nigam, Kanpur Vs Commissioner of Central Excise & Service Tax, Kanpur 2018 (9) TMI 1207 - CESTAT ALLAHABAD that legal fee collected by Municipal Corporation cannot be treated as consideration for providing consideration for sale of space or time for advertising services - appeal dismissed - decided against Revenue.

Summary

The Appellate Tribunal CESTAT ALLAHABAD rejected the appeal filed by revenue regarding the demand of service tax on tax levied by Municipal Corporation, stating that the consideration received for tax collection cannot be subjected to service tax. The decision was based on a previous ruling in a similar case. The appeal was rejected by the tribunal.