2012 (4) TMI 443

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..... ry, therefore service tax cannot be demanded - activity undertaken by the applicant is for Nashik Municipal Corporation and as held by this Tribunal in the case of Nagarjuna Construction Co.( 2011 -TMI - 203241 - CESTAT, BANGALORE) that activities, which are concerned with welfare activity for the citizens of this country has been excluded from the liability of Service tax – in favour of assessee. .....

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..... service tax cannot be demanded. On appeal by the Revenue, the demands proposed in the show cause notice were confirmed along with interest and penalties. The applicant are seeking waiver of said demands, interest and penalties. 2. Heard both sides. 3. We find that the activity undertaken by the applicant is for Nashik Municipal Corporation and as held by this Tribunal in the case of Nagarjuna .....

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