TMI Blog2013 (10) TMI 1439X X X X Extracts X X X X X X X X Extracts X X X X ..... [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 76, 77 and 78 of the Finance Act, 1994. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rity 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 as provided elsewhere in the Act, all moneys ra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 above view of the matter, prima facie we find that no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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