2019 (3) TMI 1283

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..... asmuch as the amount is being collected towards legal fee by the Municipal Corporation and cannot be treated as consideration for providing services for 'Sale of Space or Time for Advertisement Service' - Reference can be made to the Tribunal's decisions in the case of M/s Nagar Nigam, Kanpur V/s Commissioner, Central Excise & Service Tax, Kanpur [2018 (9) TMI 1207 – CESTAT ALLAHABAD] - Appeal all .....

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..... hat the issue is covered by the precedent decision of the Tribunal holding that such activities are not taxable inasmuch as the amount is being collected towards legal fee by the Municipal Corporation and cannot be treated as consideration for providing services for 'Sale of Space or Time for Advertisement Service'. Reference can be made to the Tribunal's decisions in the case of M/s .....

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