TMI Blog2018 (1) TMI 565X X X X Extracts X X X X X X X X Extracts X X X X ..... the period of limitation prescribed in the statute. This being the settled legal position, it may not be necessary for the Court to refer to the various decisions on the point. Firstly, the petitioner Municipality, a local authority who is vested with a constitutional obligation to take care of the citizens residing in its locality and every service done by the Municipality has an element of public interest attached to it and therefore, some latitude can be granted to such a local authority. Secondly, the petitioner Municipality has paid the entire tax as demanded and also complied with the conditional order passed by this Court at the time of entertaining the writ petition by remitting a sum of ₹ 5 lakhs towards penalty. However, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ged the order-in-original passed by the second respondent dated 18.12.2014 as confirmed by the first respondent dated 30.10.2015 and the consequential demand notices. By the impugned order dated 18.12.2014 passed by the second respondent, the demand for service tax under Section 73(2) of the Finance Act, 1994 for the period from 01.06.2007 to 31.03.2013 was confirmed apart from demand for interest and penalty. The impugned order passed by the second respondent is stated to have been received by the petitioner Municipality on 22.12.2014. As against the order passed by the second respondent, the petitioner has appellate remedy before the first respondent and such an appeal ought to have been filed within a period of sixty days from the date o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to it and therefore, some latitude can be granted to such a local authority. Secondly, the petitioner Municipality has paid the entire tax as demanded and also complied with the conditional order passed by this Court at the time of entertaining the writ petition by remitting a sum of ₹ 5 lakhs towards penalty. However, the learned Senior Standing Counsel would submit that it is not clear as to whether the petitioner has paid the entire tax. Thus indulgence is being granted to the petitioner to go before the Appellate Authority to contest the appeal petition on merits as the right of appeal is a very valuable right subject to the condition that the petitioner Municipality pays the entire tax and the payment of ₹ 5 lakhs towards ..... X X X X Extracts X X X X X X X X Extracts X X X X
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