9911796707
TMI Blog2013 (7) TMI 234X X X X Extracts X X X X X X X X Extracts X X X X ..... ran: The appeal and stay application are directed against the Order-in-Original No.18/ST/Commr/2012 dated 17.10.2012 passed by the Commissioner of Central Excise & Service Tax, Aurangabad. 2. The appellant, M/s Aurangabad Municipal Corporation rendered various services such as renting of immovable property service, mandap-keeper service, sale of space or time for advertisement service, supply of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he appellant under Sections 76, 77 and 78 of the Finance Act, 1994. Hence, the appellant is before us. 3. Learned Counsel for the appellant submits that the appellant is a local authority and they were not aware that they are liable to pay Service Tax in respect of these services. In respect of renting of immovable property service, the issue itself was pending before the various High Courts and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... khs in respect of renting of immovable property. 4. The learned Dy. Commissioner (AR) appearing for the Revenue submits that the appellant cannot make an excuse in view of the fact that various letters were issued to the appellant as early as 08.09.2009 and onwards. They were also issued summons as early as March, 2009. However, these were not heeded to by the appellant. Therefore, the extended p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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