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2017 (12) TMI 167 - AT - Service TaxLevy of service tax - Advertising Service - whether services taxable under the category of sale of space or time for advertisement service or not? - Held that: - In the present case there are two categories of activities; one-PCMC is providing their own property such as land, building to the advertising agency for advertisement purpose, in this case activity clearly covered under the aforesaid provisions, therefore whatever space of land, building was provided by PCMC to the advertising agency it is liable for service tax - However in a case where PCMC is charging fees/taxes by giving permission for providing space by private parties to advertising agency is a statutory levy for which PCMC has got power from the provisions under the constitution. Therefore such levies will not amount to provision of any service. There is no bifurcation of both types of receipts, therefore matter needs to be remanded back to the Adjudicating authority for correct quantification of demand - Appeal allowed by way of remand.
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