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TMI Blog2018 (9) TMI 1208X X X X Extracts X X X X X X X X Extracts X X X X ..... ices’? 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 governance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce tax is leviable on the amount collected by Nagar Nigam, Ghaziabad for allowing display of advertisement under the category of Sale of space or time for Advertising Services . 4. The brief facts of the case are that on such amount collected by Nagar Nigam, Ghaziabad the appellant were issued with a show cause notice treating the same as consideration for sale of space or time for advertising ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r No.71221/2018 dated 20.06.2018. 7. We find 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 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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