2018 (5) TMI 1851

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..... Excise, Pune-I [2017 (12) TMI 167 - CESTAT MUMBAI] have observed that such charging of fees to agencies, a statutory levy for which municipal corporation had powers and such levies did not amount to any service, requiring payment of service tax - appeal dismissed - decided against Revenue. - APPEAL No.ST/56363/2013-CU[DB] - FINAL ORDER NO-71126/2018 - Dated:- 22-5-2018 - Smt. Archana Wadhwa, Me .....

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