TMI Blog2018 (5) TMI 2080X X X X Extracts X X X X X X X X Extracts X X X X ..... 2080 - MADRAS HIGH COURT - TMI - Levy of Service Tax - services provided by the Municipality - Executive Officer of the Town Panchayat / appellant has accepted to pay the tax - belated filing of appeal - no provisions for condonation of delay - rejection of appeal on the ground of estoppel - HELD THAT:- The rejection of the claim of the appellant on the ground of estoppel cannot be sustained. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ayer for mandamus sought for by the appellant / Panchayat to direct the Commissioner [Appeals] to dispose of the statutory appeals filed by it, challenging the levy of service tax on the services provided by the Municipality, was rejected by the learned Single Judge on two grounds, viz., [1] The Executive Officer of the Town Panchayat / appellant has accepted to pay the tax ; and [2] the appeal ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Municipalities are exempted from service tax under the Mega Notification issued by the respondents 1 to 3. The learned counsel also contended that the learned Judge was not right in holding that the appeal is barred by limitation and the Commissioner has no power to condone the delay. He would also rely upon the earlier order dated 02.01.2018 passed in WP.No.25701/2017 [The Commissioner, Komarap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which service tax is sought to be levied, are actually exempted from the purview of the service tax. The concession or an admission of liability by the officials cannot be a ground to reject the challenge to the very levy of the service tax. 6 We, therefore, deem it fit to direct the Commissioner [Appeals] to pass orders on the appeals filed by the appellant/Panchayat. We make it clear that it ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
