2019 (3) TMI 1317

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..... evy for which municipal corporations had powers and such levies did not amount to any service so as to call for payment of Service Tax - appeal allowed - decided in favor of appellant. - ST/53002/2015-CU[DB] - Final Order No.70196/2019 - Dated:- 29-1-2019 - Mrs. Archana Wadhwa And Shri Anil G. Shakkarwar, JJ. Shri Anil Mishra (Advocate) for the Appellant (s) Shri Gyanendra Kumar Tripa .....

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..... n the case of Lucknow Nagar Nigam through Final Order No.72089/2018 dated 10.08.2018. It was held that such charging of fee to the agencies was a statutory levy for which municipal corporations had powers and such levies did not amount to any service so as to call for payment of Service Tax. We therefore do not find any merit in the impugned order and the same is set aside and appeal is allowed. .....

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