9911796707
TMI Blog2015 (5) TMI 383X X X X Extracts X X X X X X X X Extracts X X X X ..... Municipalities have come forward with these writ petitions praying to quash the notices issued by the third respondent wherein and by which the bank account of the respective municipality have been ordered to be freezed for non-payment of service tax due and payable by them. 3. The petitioners-Municipality are in-charge of water distribution to the respective areas under their jurisdiction. According to the petitioners, they have rented out their immovable properties such as land and buildings to various persons on annual lease to facilitate them to effect the water distribution to the consumers. While so, a show cause notice was issued by the second respondent to the petitioners herein proposing to demand service tax on the ground ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cond respondent issued a show cause notice dated 03.10.2012 and another show cause notice dated 15.07.2013. A reply dated 10.07.2013 was given to the show cause notice dated 03.10.2012 citing the pendency of writ petitions filed by the licencees/contractors before this Court and therefore they could not comply with the demand for payment of service tax demand. In the meantime, the petitioner municipality also filed filed a statutory appeal before the Commissioner of Central Excise (Appeals) together with a petition for interim stay. The appeal is pending. Pending the appeal, the petitioner's bank account was ordered to be freezed, which resulted in the petitioner filing this writ petition. Similarly, in the case of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are apparent on the face of record. The said petition for rectification was pending. Pending the petition for rectification, the petitioner has filed a Review Application before the Additional Commissioner of Central Excise, Chennai III & Assistant Commissioner of Central Excise, Ranipet Division and the same is pending. Pending the Review Application, the petitioner's bank account was ordered to be freezed, which resulted in the petitioner filing this writ petition. WP No. 5668 of 2015 was filed by The Commissioner, Walajah Municipality. In this case, show cause notices dated 22.10.2012 and 15.07.2013 were issued by the second respondent. Thereafter, a personal hearing was given to the petitioner municipality during which the J ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nding such reply, an order dated 25.07.2013 was passed by the second respondent confirming the levy. As against the same, the petitioner has filed an appeal in Appeal No. 40057 of 2014 before the Customs Excise and Service Tax Appellate Tribunal, South Zonal Bench at Chennai. The said appeal was dismissed by the Tribunal holding that it is not maintainable and liberty was given to the petitioner to prefer an appeal before the competent authority. Thereafter, the petitioner sent a letter dated 27.02.2015 to the second respondent purportedly under Section 74 of the Finance Act requesting to rectify certain mistake, which according to them are apparent on the face of record. The said petition for rectification was pendi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re pending. Therefore, it is needless to mention that the petitioner's entitlement to get the service tax recovered from them will depend upon the outcome of the appeals preferred before the appellate authority. 6. At this juncture, it is brought to the notice of this Court that in view of the freezing of the bank account of the petitioner municipality, they could not pay salary to the staff, meet the day to day administrative expenses and to honour the various commitments they owe towards the contractors and or service providers. Therefore, the learned counsel for the petitioners would pray this Court to issue appropriate direction to the Appellate Authority to dispose of the appeals preferred by the respective petitioners ..... X X X X Extracts X X X X X X X X Extracts X X X X
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