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TMI Blog2017 (12) TMI 167X X X X Extracts X X X X X X X X Extracts X X X X ..... y giving permission for providing space by private parties to advertising agency is a statutory levy for which PCMC has got power from the provisions under the constitution. Therefore such levies will not amount to provision of any service. There is no bifurcation of both types of receipts, therefore matter needs to be remanded back to the Adjudicating authority for correct quantification of demand - Appeal allowed by way of remand. - ST/585/12 - A/90395/17/STB - Dated:- 26-10-2017 - Mr Ramesh Nair, Member(Judicial) And Mr. Raju, Member (Technical) Shri. S. Narayanan, Advocate for the Appellants Ms. P.V. Shekhar, Joint Commissioner(A.R.) for the Respondent ORDER Per: Ramesh Nair The fact of the case is that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oney in turn is used for welfare of the society and citizens of the corporation area, therefore activity cannot be considered as provisions of service. In this regard he placed reliance on the Board Circular No.96/7/2007-S.T. dted 23-8-2007 point No.999.01/23-8-07. He further submits that PCMC have two types of activity i.e. first- where the space is provided by the private owner of the property i.e. building, land etc and PCMC charging fees, taxes etc., in this the property does not belong to the PCMC therefore it cannot be said that PCMC is providing space or time for display advertisement etc. In this category PCMC is charging statutory levy for which PCMC is authorized under the constitution. Therefore fees, taxes and similar recoveries ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e or time for advertisement, in any manner; but does not include sale of space for advertisement in print media and sale of time slots by a broadcasting agency or organisation. Explanation 1. - For the purposes of this sub-clause, sale of space or time for advertisement includes - (i) providing space or time, as the case may be, for display, advertising, showcasing of any product or service in video programmes, television programmes or motion pictures or music albums, or on billboards, public places, buildings, conveyances, cell phones, automated teller machines, internet; (ii) selling of time slots on radio or television by a person, other than a broadcasting agency or organisation; and (iii) aerial advertising. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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