2014 (9) TMI 75

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..... in discharge of a Constitutional obligation flowing from the provisions of Article 243W (introduced by the 74th Amendment of the Constitution), it can be considered to have provided any taxable service liable to the levy of tax by the Union Legislature. Since the service provided by the appellant Municipal Corporation do not fall within the scope of the limitations on Union Legislative Power speci .....

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..... Raipur had provided renting of immovable property service; failed to obtain registration; to file returns and remit the service tax due, during the periods 2007-2008 and 2011-2012. The tax liability relatable to the period 2011-2012, which is within the normal period of limitation, is admitted by the Counsel for petitioner to be in the order of ₹ 12,75,580/. 2. Learned Counsel for the pet .....

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..... Article 289 of the Constitution. However, the appellant appears to have an eminently arguable case with regard to the legitimacy of invoking the extended period of limitation, in the facts and circumstances of the case. 4. On the above analysis, we grant waiver of pre-deposit and stay all further proceedings for recovery of the adjudicated liability vide the impugned adjudication order, on cond .....

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