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2018 (9) TMI 1208 - CESTAT ALLAHABADSale of space or time for Advertising services - Levy of Service Tax - display of advertisement - whether service tax is leviable on the amount collected by Nagar Nigam, Kanpur for allowing display of advertisement under the category of ‘Sale of space or time for Advertising 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 governance and cannot be termed as services rendered to advertising agent. Appeal allowed - decided in favor of appellant.
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