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TMI Blog2017 (7) TMI 600X X X X Extracts X X X X X X X X Extracts X X X X ..... murthy, Advocate for the Appellant. Shri Arun Kumar, Deputy Commissioner(AR) for the Respondent, ORDER [Per: Madhu Mohan Damodhar] The issue involved in this appeal concertos demand of service tax liability from the appellant on apparent and alleged services provided by them towards "sale of space for advertisement service". 2. In the proceedings initiated by the Department, the original auth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rtisement tax. However, in spite of this, the tax liabilities alleged in the show-cause notice have been confirmed. The learned advocate also placed reliance on the judgment in the case of Selvel Media Services Private Ltd. Vs. Municipal Corporation of City of Ahmedabad [2016(45) STR 166 (Guj.)]. 4. On the other hand, learned AR Shri Arun Kumar opposes the appeal and submits that the activity inv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tax vide Section 114 of the Andhra Pradesh Municipalities Act, 1965. Revenues that have accrued on this score are being sought to be taxed as service tax by the Department under sale of space or time for advertisement service. We find merit in the appellants' contention that tax on tax may not be imposed, as clarified in the Board's circular No.192/02/2016-S.T. dt. 13/04/2016. The judgmen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . ... ... ..". Interestingly, even the in para 6.3. of his order dt. 20/11/2012, (page 85/86 of the appeal paper book) has conceded " .... .... As the appellants are receiving the amounts from various private parties as advertisement tax". However, in spite of such findings, lower authorities nonetheless conclude that the said activity is falling in the inclusive portion of the definition of the c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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