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2017 (8) TMI 548 - AT - Service TaxSale of space of time or advertisement service - advertisement on Bus Shelter - The appellants are collecting taxes and license fee in respect of permission granted for putting up advertisement boards on the private properties and not providing such properties for advertisement - Held that: - The very fact that the amounts is collected by virtue of an agreement between the two parties shows that they are not in the nature of tax, but are for the nature of income other than tax. If the amount collected for the activities undertaken in this agreements were tax then no such agreement would have been needed. The Nagpur Municipal Corporation holds the right to advertise and M/s. Green Thumb Innovators Private Limited have bought the right to advertise on the bus stand for a specified period. In the above circumstances, it is apparent that the appellant are involved in sale of space for advertisement and are liable to tax in respect of the bus stand - the demand is sustained except for portion, which relates to the Revenue generated on the alleged sale of space from private properties not owned by the appellant. The demand is sustained except for portion, which relates to the Revenue generated on the alleged sale of space from private properties not owned by the appellant. Penalty - Held that: - the penalty is set aside by invocation of section 80. Appeal allowed - decided partly in favor of appellant.
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