9911796707
TMI Blog2025 (3) TMI 679X X X X Extracts X X X X X X X X Extracts X X X X ..... mand pertain to fees and charges collected for carrying out functions specifically listed in 12th schedule. Further, services are carried out as per the provisions of Panchayat Act, Municipalities Act etc. by which State has bestowed the local authority to carry out such functions and services. These issues are required to be examined. If the appellant is held to be performing sovereign functions, the levy of tax cannot be attracted.'
Conclusion - The impugned order should be set aside, following the decision in The Commissioner, Allinagaram Municipality Theni and the matter remanded to the original authority for a fresh decision.
Appeal disposed off by way of remand. X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant stated that the activity of renting of immovable property by the panchayat was not a taxable activity under the Finance Act 1994. She referred to the judgment of the Hon'ble Jurisdictional High Court in the case of Cuddalore Municipality Vs. Joint Commissioner of GST and Central Excise, Tiruchirappalli [2021 (55) GSTL 397 (Mad.)]. The Ld. Advocate stated that the Hon'ble High Court had considered the issue as to whether the services of renting of immovable property provided by Municipality would amount to rendering a sovereign function and had held the issue in favour of the assessee. Even otherwise the amount had not crossed the threshold limit as provided by Notfn. No. 6/2005 dated 01.03.2005. Further the issues involved int ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... manded the case to the file of AA. The Hon'ble Court in the case of St. Thomas Mount Cum Pallavaram Cantonment Board (supra) after referring to the above conflicting decisions, held it proper to remand the matter back to the file of original authority with the following observations: "the impugned order dated 30-9-2022 passed by the respondent is hereby quashed and the matter remanded back to the respondent for fresh consideration on merits and in accordance with law within a time frame to be fixed by this Court. The respondent shall pass final orders, after giving due consideration to the orders of this Court in the cases of (a) Cuddalore Municipality v. Joint Commissioner of GST and Central Excise WP. No 8900 of 2017, dated 22-3-2021 as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d order and remand the matter back to the file of original authority who shall adhere to the directions given by the Hon'ble High Court in the case of St. Thomas Mount Cum Pallavaram Cantonment Board (supra) and then pass a de novo order in accordance with law. All the contentions are left open. In any case, since the issue involves interpretation there shall not be any scope to levy penalty. 10. The appeal stands disposed of on the above terms." 5. Judicial discipline requires us to follow the judgment of the Coordinate Bench for an earlier period when the issues involved are similar. Thus, having regard to the discussions above we set aside the impugned order and remand the matter back to the Ld. Original Authority for de novo adjudica ..... X X X X Extracts X X X X X X X X Extracts X X X X
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