2016 (8) TMI 944

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ant Shri R. Subramanian AC (AR), for the Respondent ORDER Per P. K. Choudhary The appellant has filed application for condonation of delay of 531 days in filing the appeal against the Order-in-Appeal 74-77/2014 dated 12.09.2014 passed by the Commissioner of Central Excise (Appeals), Madurai. 2. Ld. Counsel, Shri B. Ramanakumar, Adv., appearing on behalf of the appellant submits that....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....itself may be decided. 3. The Ld. AR, Shri R. Subramanian, AC, appeared on behalf of the Revenue submits that since they have collected the tax they should pay the service tax. 4. Heard both sides and perused the records. The appellant is a Town panchayat and the small issue to be decided in this case is applicability of service tax. After condoning the delay in filing of the appeal, the app....