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TMI Blog2018 (11) TMI 1600X X X X Extracts X X X X X X X X Extracts X X X X ..... the Revenue JUDGMENT Mrs.Archana Wadhwa : On matter being called, nobody appeared on behalf of the appellant. Accordingly we have heard the learned A.R. for the Revenue and have gone through the impugned order. 2. It is seen that the tax liability stands confirmed against the assessee on the ground that they have provided services of "sale of space or time for advertisement', which are liable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CCE, Allahabad v. Nagar Nigam (Final Order No.71126/2018 dated 22.05.2018). 3. Inasmuch as the issue stands decided, we find that the demand of Service Tax on the said count is unsustainable. Accordingly the same is set aside along with setting aside of interest and penalty. 4. Further demand of Service Tax under the category of "renting of immovable property service", also stands confirmed aga ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8 (12) GSTL 62 (Tri.)] has observed that the corporation being a statutory body and having bona fide belief of non-applicability of Service Tax, penalty is not imposable. To the same effect is the Gujarat High Court's decision in the case of Surat Municipal Corporation v. Commissioner of Central Excise & Customs [2017 (50) STR 265 (Guj.)]. In view of the foregoing we find no justifiable reasons t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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