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TMI Blog2018 (9) TMI 1282X X X X Extracts X X X X X X X X Extracts X X X X ..... g before the Hon’ble Apex Court? Whether the Tribunal is right in dismissing the appeal without considering the legal aspect that the retrospective amendment with effect from previous date could only create a tax liability but not the liability to pay interests and penalties retrospectively? Whether the Tribunal is right in dismissing the appeal without discussing the aspect of limitation fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hittoor District, Andhra Pradesh, arises out of the common order dated 26.11.2014 passed by the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Bangalore, in a batch of appeals filed by various Municipalities, in so far as it relates to Appeal No.ST/25920/2013-DB filed by the appellant Municipality. Perusal of the order under appeal reflects that a final order was passed in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... no grounds in so far as the demand for service tax along with interest thereon is concerned. However, before this Court, the appellant Municipality seeks to raise the following substantial questions of law: a) Whether the Tribunal is right in dismissing the appeal even though the retrospective amendment with regard to the payment of service tax is pending before the Hon ble Apex Court? ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Tribunal for rectification of the order. Having failed to do so, it is not open to the appellant Municipality to appeal against what appears to be a consent order on the face of it. Sri Dominic Fernandes, learned counsel for the Revenue, would state that the appellant Municipality has already paid the service tax due along with the interest thereon. We therefore find no question of law, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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