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2018 (8) TMI 1787

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..... cannot be treated as consideration for providing consideration for sale of space or time for advertising services - appeal dismissed - decided against Revenue. - Appeal No.ST/50399/2015-CU[DB] - Final Order No-72089 / 2018 - Dated:- 10-8-2018 - Smt. Archana Wadhwa And Mr. Anil G. Shakkarwar, JJ. Shri Gyanendra Kr. Tripathi, Assistant Commissioner (AR) for Appellant ORDER Anil G .....

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..... ice tax. The said finding is challenged by revenue. We note that the finding by learned Commissioner (Appeals) is same as what we have held through Final Order No.71711/2018 dated 31.07.2018 in the case of M/s Nagar Nigam, Kanpur Vs Commissioner of Central Excise Service Tax, Kanpur. In the said Final Order we held that legal fee collected by Municipal Corporation cannot be treated as considerat .....

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