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2019 (3) TMI 1317 - CESTAT ALLAHABADLevy of service tax - sale of space or time for advertisement - Held that:- Tribunal in the case of COMMISSIONER OF CENTRAL EXCISE, LUCKNOW VERSUS M/S LUCKNOW NAGAR NIGAM [2018 (8) TMI 1787 - CESTAT ALLAHABAD] has held that such charging of fee to the agencies was a statutory levy for which municipal corporations had powers and such levies did not amount to any service so as to call for payment of Service Tax - appeal allowed - decided in favor of appellant.
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