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TMI Blog2023 (10) TMI 320X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri Rudra Pratap Singh, Additional Commissioner for the Appellant Shri K. Sankaranarayanan, Advocate for the Respondent ORDER Order : [Per Hon'ble Mr. P. Dinesha] This appeal is filed by the Revenue against the impugned Order-in-Original No. MAD-CEX-000-COM-03-2013 dated 31.03.2013 whereby the Commissioner having upheld the proposed demands, insofar as Service Tax on the renting of immovable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Hon'ble Madras High Court dated 09.09.2020 in the case of Madurai Corporation, Dindigul Corporation & ors. v. Commissioner of Central Excise, Madurai in W.P.(MD) Nos. 7559 & 7637 of 2015 & ors. wherein even the assessee-respondent before this Bench was also one of the petitioners who had challenged the Service Tax on renting of immovable property service. Referring to the common order of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... property service by the respondent-Municipal Corporation, since the same has been very clearly settled by the Hon'ble jurisdictional High Court insofar as the assessee-respondent is concerned. It is also undisputed that even the respondent-assessee did participate as one of the petitioners. 4.2 Moreover, even the Ld. Advocate admitted fairly that the contest in this appeal is only with regard to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ken the following grounds in its cross-objection: - * Dindigul Municipality was unaware of the levy of Service Tax on renting of immovable property and therefore, it did not make any provision for tax to collect the same from the service receivers. * There had been no intentional evasion of payment of Service Tax. * The lapse was due to unawareness. 5.2 However, the facts on record clearly ..... X X X X Extracts X X X X X X X X Extracts X X X X
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