2014 (12) TMI 743

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..... The applicant is a Municipal Corporation under the Govt. of Tamil Nadu. There is a demand of tax of Rs. 1,00,66,725/- under the category of renting of immovable property service for the period 2007  08 to 2011  12. The learned counsel on behalf of the applicant submits that they have not rendered service under the category of renting of immovable property service. He placed a statement .....

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..... 2. After considering the submissions of both sides and on perusal of the statement placed by the learned counsel, we find that the demand of tax of Rs. 14,89,730/- under Daily Market and Rs. 56,67,524/- under Shop Rent are, prima facie, sustainable. Accordingly, we direct the applicant to predeposit Rs. 72,00,000/- (Rupees seventy two lakhs only) within a period of eight weeks and report complia .....

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