PUNGANUR MUNICIPALITY Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) This appeal, under Sec. 35G of the Central Excise Act, 1944, by Punganur Municipality, Chittoor District, Andhra Pradesh, arises out of the common order dated 26-11-2014 passed by the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Bangalore, in a batch of appeals filed by various Municipalities, insofar as it relates to Appeal No. ST/25920/2013-DB filed by the appellant Municipality.

(2.) Perusal of the order under appeal reflects that a final order was passed in a batch of cases filed by Tanuku, Punganur and Eluru Municipalities aggrieved by the demand for service tax on renting of immovable property by them. The order further reflects that insofar as the appellant Municipality is concerned, it conceded before the Tribunal that it was not contesting the demand for service tax and interest but only sought waiver of penalty. It also sought time to deposit the amount. Reliance was placed by the Municipalities on an earlier decision of the Tribunal in the context of waiver of penalties and grant of time to pay the service tax along with interest. Accepting the plea of the Municipalities, the Tribunal set aside the penalties upholding the demand for service tax along with interest thereon.

(3.) In effect, the appellant Municipality conceded that it had no grounds insofar as the demand for service tax along with interest thereon is concerned.