2018 (9) TMI 1207

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..... ising services’? Held that:- The issue is no more res-integra and stands settled by Hon’ble Gujarat High Court in the case of Selvel Media Services Pvt. Ltd. V/s Municipal Corporation of City of Ahmedabad [2010 (3) TMI 1011 - GUJARAT HIGH COURT] and it was held that grant of permission is part and parcel of function of Municipal Corporation in the form of public duty to ensure better Municipal .....

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..... Sale of space or time for Advertising services . 3. The brief facts of the case are that on such amount collected by Nagar Nigam, Kanpur the appellant were issued with a show cause notice treating the same as consideration for sale of space or time for advertising services by issuance of a show cause notice dated 17.10.2011. The said show cause notice culminated into passing of impugned Order .....

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..... urt in the case of Selvel Media Services Pvt. Ltd. V/s Municipal Corporation of City of Ahmedabad reported as (2010) 30 VST 653 (Guj.) and it was held that grant of permission is part and parcel of function of Municipal Corporation in the form of public duty to ensure better Municipal governance and cannot be termed as services rendered to advertising agent. Following the said ruling of Gujarat Hi .....

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