https://www.taxtmi.com/caselaws?id=367546 The High Court dismissed the appeal by a Municipality in Andhra Pradesh under Section 35G of the Central Excise Act, 1944, regarding the demand for service tax on renting immovable property. The Court upheld the demand for service tax and interest while setting aside penalties. The Municipality's attempt to raise substantial legal questions was rejected as it had already paid the service tax and interest, leading to the dismissal of the appeal and any pending petitions without costs. The judgment emphasizes the importance of consistency in legal positions and compliance with tax obligations. en-us Wed, 07 Feb 2018 00:00:00 +0530 Sat, 22 Sep 2018 06:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367546 The High Court dismissed the appeal by a Municipality in Andhra Pradesh under Section 35G of the Central Excise Act, 1944, regarding the demand for service tax on renting immovable property. The Court upheld the demand for service tax and interest while setting aside penalties. The Municipality's attempt to raise substantial legal questions was rejected as it had already paid the service tax and interest, leading to the dismissal of the appeal and any pending petitions without costs. The judgment emphasizes the importance of consistency in legal positions and compliance with tax obligations. Case-Laws Service Tax Wed, 07 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367546