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TMI Blog2014 (12) TMI 1096X X X X Extracts X X X X X X X X Extracts X X X X ..... s directed therein to pay the arrears in equated monthly instalments - stay denied. - C.M.A.No.3155 of 2014 & M.P.No.1 of 2014 - - - Dated:- 4-12-2014 - R. Sudhakar And R. Karuppiah,JJ. For the Appellant : Mr. P. Srinivas For the Respondent : Mr. T. Chandrasekaran ORDER (Delivered by R. Sudhakar,J.) This Civil Miscellaneous Appeal is filed as against the order dated 25.08.2014 passed by the Customs, Excise and Service Tax Appellate Tribunal, Chennai. 2. The appellant/assessee is in charge of the Municipal Administration and Water Distribution for the areas falling under the territorial jurisdiction of the said municipality. The case of the Department is that renting of immovable property was brought under service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he tax had become due till the actual date of payment under Section 75 of the Finance Act 1994; 19. I hereby impose a penalty of ₹ 1,00,66,725/- (Rupees one crore sixty six thousand seven hundred and twenty five only) on M/s.Tiruppatur Municipality, under Section 78 of the Finance Act, 1994. However, I hereby allow the option of payment of 25% of the penalty subject to the condition that the entire service tax due, interest and the reduced penalty is paid within 30 days of receipt of this order. I refrain from imposing any penalty under Section 76 of the Finance Act, 1994, as I have imposed penalty under Section 78 ibid, as held by the courts and appellate tribunals. 20. I further impose a penalty of ₹ 5000/- on M/s.Tirupp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t in a totally different case? C. Whether the imposition of the condition to pay nearly 75% of the demanded tax justified when the appellant is a statutory body having perpetual succession and statutory existence? D. Has not the Tribunal below failed to appreciate the merits of the Appellants case that challenged the levy of tax on the point of lack of jurisdiction, and thereby the imposition on the condition is an onerous one and illegal? 5. Learned counsel appearing for the appellant submits that since the lease has been entered into long before the introduction of provision, the appellant is not liable to pay service tax prior to 2010. He further submits that if the order of the Tribunal is not set aside great prejudice would b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reme Court while dealing with the demand of service tax directed the appellant therein to pay the arrears in equated monthly instalments. The relevant portion of the order reads as follows: Having heard learned counsel for the appellants on the question of stay with regard to the arrears of service tax due as on 30th September, 2011, we direct that on each of the appellant's clearing all the arrears as on the said date in three equated instalments, on or before 1st March, 2012; 1st May 2012 and 1st July 2012, no coercive steps shall be taken against the appellants for the recovery of the said arrears. However, in the event of default on the part of the appellants in deposit of any one of the instalments by the due date, it will be o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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