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2018 (7) TMI 1442 - AT - Service TaxAdvertisement services - sale of space for hoarding in public places - Revenue was of the view that service tax is liable to be paid by the appellant on the amount so received under the category of “sale of space or time for advertisement services”, which was included in the statute book w.e.f. 01.05.2006 - Held that:- During the period on or after 01.05.2006, the appellant did not receive any consideration even though the service was to be provided for the period when the levy was in existence. Section 67 of the Finance Act, 1994 (as it stood) at the relevant time that service provided or to be provided is taxable from the time the value of the consideration for the same is received - In the present case the consideration has been received on 21.04.2006 when there was no levy in existence and since no consideration has been received after 01.05.2006 - the levy of service tax cannot be sustained. Appeal allowed - decided in favor of appellant.
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