2013 (10) TMI 1212

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....DGEMENT Per: M.V. Ravindran; When this Stay Petition was called, ld. Counsel submits that the issue involved in this case is regarding Service Tax liability on the appellant under the categories of Renting of immovable property service, Sale of space or time for advertisement service, Supply of tangible goods service, Mandap Keeper service, Consulting Engineer service. It is his submission t....

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....t these services are a sovereign function which are being conducted by the municipal corporation. 2. Ld. Departmental Representative, on the other hand, would submit that even after giving them considerable time for filing the reply to the show cause notice, the appellant had not bothered to even file an interim reply nor they appeared before the adjudicating authority as and when called for at....

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....eived by them. The said show cause notice is raising a huge demand. The appellant, being a municipal corporation, should have been more alert and due diligence should have been done by them at least filing reply to the show cause notice, contesting the matter wherever they feel so. In the absence of reply to the show cause notice, the adjudicating authority was constrained to pass an order despite....

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....tively before 16.09.2013. 6. It is also noticed that the appellant being non-cooperative, they need to be put to some condition so that they file a reply and appear before the adjudicating authority as and when the adjudicating authority grants a personal hearing. In order to ensure that they file a reply and appear before the adjudicating authority, we deem it fit to direct them to deposit an ....