2015 (1) TMI 289

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..... itional Commissioner (AR) JUDGEMENT Per: B.S.V. Murthy. The appellant is seeking condonation of delay of 340 days in filing the appeal. The learned counsel submits that a reference had been made by the Secretary, Municipality Administration and Urban Development Department, Andhra Pradesh Government to the Finance Ministry seeking exemption to Municipalities from payment of service tax on rent .....

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..... tire amount of tax with interest has been recovered by the department and the issue is only relating to penalties. In our opinion, it would be appropriate to decide the issue finally instead of deciding the stay at this stage and postponing the final decision. Accordingly, the requirement of pre-deposit of balance dues is waived and the appeal itself is taken up for final decision. 3. Heard both .....

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..... to get exemption and appellant is a Municipality, we consider that payment of service tax with interest would meet the ends of justice and there is no need for imposition of penalties. Further, we also consider that the appellant has known reasonable cause for non-payment of service tax and therefore, this is a fit case of provision of Section 80 of the Finance Act, 1994. 4. In the result, the d .....

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