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2014 (5) TMI 101 - MADHYA PRADESH HIGH COURTDemand of service tax - renting - premises have been rented by a Municipal Corporation in discharge of its statutory duty - Held that:- Assessee contends that even if Service Tax is leviable on the premises rented, but if the premises have been rented by a Municipal Corporation in discharge of its statutory duty, then Service Tax is not liable to be fixed. - If that be so, this is a ground which is to be raised by the petitioner before the assessing authority, who have issued the show cause notice and it would be for the assessing authority to consider this objection at the first instance and take a decision. Thereafter, the order of the assessing authority is subject to appeal and further appeal and revision before the appellate authority and Tribunal and, therefore, at this stage interference into the same merely because a notice for assessment and recovery of Service Tax has been issued, is not proper - Accordingly, it is directed that on the petitioner’s showing cause before the competent authority, the competent authority shall take note of the objections raised by the petitioner, thereafter pass an appropriate order with regard to liability of assessment of the petitioner, and the said order shall be further subject to statutory appeal and revision, available to the petitioner - Decided in favour of assessee.
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