2013 (10) TMI 1439

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..... ri Sanjay Jain, DR, for the Respondent. ORDER [Order per : Justice G. Raghuram, President]. - Municipal Corporation, Ludhiana is the petitioner/appellant in the application. Appeal is preferred against the adjudication order dated 23-3-2012 passed by C.C.E., Ludhiana. The order confirmed Service Tax demand of ₹ 1,71,46,656/-; besides interest under Section 75 and penalties under Sections 7 .....

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..... the petitioner before the adjudicating authority and reiterated before us is that the amounts were received under statutory provisions of the Punjab Municipal Act, 1976, towards advertisement tax and is, therefore, immune to the levy of Service Tax. 3. We have called for and perused provisions of the Punjab Municipal Act, 1976. Section 76 of this Act set out in Chapter VII enjoins that save .....

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..... the property or income of the State from Union tax. Prima facie, in view of the provisions of Section 76 of the Punjab Municipal Act, 1976, the amount levied by the Municipal Corporation, Ludhiana, is to be deposited in the Corporation Fund and therefore does not constitute revenue of the State nor is the destination of such amount to the Consolidated fund of the Punjab State. 4. In the abov .....

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