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2018 (5) TMI 2080 - HC - Central ExciseLevy of Service Tax - services provided by the Municipality - Executive Officer of the Town Panchayat / appellant has accepted to pay the tax - belated filing of appeal - no provisions for condonation of delay - rejection of appeal on the ground of estoppel - HELD THAT:- The rejection of the claim of the appellant on the ground of estoppel cannot be sustained. There cannot be any estoppel against statute and if it is found that some of the services, on which service tax is sought to be levied, are actually exempted from the purview of the service tax. The concession or an admission of liability by the officials cannot be a ground to reject the challenge to the very levy of the service tax. The Commissioner [Appeals] is directed to pass orders on the appeals filed by the appellant/Panchayat - appeal allowed.
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