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TMI Blog2015 (1) TMI 289X X X X Extracts X X X X X X X X Extracts X X X X ..... selling of space/advertisement by the appellant-Municipality. The learned counsel does not dispute the liability but submits that the appellant being a Municipality was under a bona fide belief that they were not liable to pay and subsequently when the issue was taken up by the department, they were waiting for exemption to be granted by Central Government. He submits that the appellant is not di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed:- 22-7-2013 - SHRI B.S.V. MURTHY AND SHRI ANIL CHOUDHARY, JJ. For the Appellant : Mr. Venkateshwara Rao, Advocate For the Respondent : Mr. A.K. Nigam, Additional Commissioner (AR) JUDGEMENT Per: B.S.V. Murthy. The appellant is seeking condonation of delay of 340 days in filing the appeal. The learned counsel submits that a reference had been made by the Secretary, Mu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sited within eight weeks from today and compliance shall be reported to the original adjudicating authority. 2. After hearing both the sides for some time, we find that in this case entire amount of tax with interest has been recovered by the department and the issue is only relating to penalties. In our opinion, it would be appropriate to decide the issue finally instead of deciding the stay a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . The only request is that the penalties imposed under Section 76, 77 and 78 of Finance Act, 1994 should be set aside. Having regard to the fact that Government of Andhra Pradesh was trying to get exemption and appellant is a Municipality, we consider that payment of service tax with interest would meet the ends of justice and there is no need for imposition of penalties. Further, we also consider ..... X X X X Extracts X X X X X X X X Extracts X X X X
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