2014 (9) TMI 75

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....a Sharma, Authorized Representative (Jt. CDR) PER : G Raghuram Show cause notice was issued on 17/10/12 and proceedings were initiated culminating in the adjudication order dated 28/06/2013 confirming service tax demand of Rs. 70,08,745/- apart from interest and penalties, as specified, on the ground that the petitioner, the Municipal Corporation, Raipur had provided renting of immovable pro....

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....dment of the Constitution), it cannot be considered to have provided any taxable service liable to the levy of tax by the Union Legislature. This contention does not prima facie commend acceptance, since the service provided by the appellant Municipal Corporation do not fall within the scope of the limitations on Union Legislative Power specified in Article 289 of the Constitution. However, the ap....