2014 (9) TMI 137

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.... For the Respondent : Mr M Rammohan Rao, DC (AR) PER : Pradip Kumar Das The applicant filed this application for waiver of pre-deposit of tax of Rs. 1,21,95,469/- along with interest and penalty for the period Jun.'07 to Mar.'12. 2. After hearing both sides and on perusal of the records, we find that the applicant is a Municipal Authority under Government of Tamil Nadu. Service T....

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....ts that the Hon'ble Kerala High Court in the case of Kishore K.S. Vs Cherthala Municipality reported in 2011 (24) S.T.R.538 (Ker.) held that demand of service tax on "Renting of immovable Property" against the Municipality is justified. It is also observed that "State" in Article 259 of the Constitution of India does not cover Municipalities, which are dealt with in Article 243P(e) ibid. 5.....