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2014 (3) TMI 301 - CESTAT MUMBAISale of Space or Time for Advertisement Service - Intention to evasion - Appellant entered into agreements with certain private agencies whereby the sold their exclusive rights over space belonging to them such as bus shelters, street lights, municipal property, etc., to the private agencies whereby the private agencies were entitled to allot the space for advertisement purposes on rental basis - Held that:- Since the appellant herein is a Municipal Corporation and it is difficult to attribute intention to evade tax on the part of such bodies, we are of the prima facie view that the demand would survive for the normal period of limitation. In the present case, as per the statement furnished by the appellant the demand for normal period would be approximately Rs. 49 lakhs. No financial hardship has been pleaded by the appellant - Conditional stay granted.
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