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CESTAT Sets Aside Service Tax Demand on Municipal Advertisement Tax Collections
Case Law Details
- Case Name
- Municipal Corporation Vs Commissioner of Central Excise And Service Tax (CESTAT Chandigarh)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Chandigarh
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Municipal Corporation Vs Commissioner of Central Excise And Service Tax (CESTAT Chandigarh)
The Chandigarh Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) decided two appeals arising from a common Order-in-Appeal dated 19.01.2015, whereby the Commissioner (Appeals) had upheld service tax demands under the category of “Selling of Space for Advertisement Service” classifiable under Section 65(105)(zzzm) of the Finance Act, 1994. The appeals covered the periods April 2005 to March 2010 and October 2010 to March 2012, involving service tax demands of ₹11,92,4...
