2018 (1) TMI 207

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....y notice dated 08.8.2017 issued by the second respondent have been challenged in this writ petition, notice to the third respondent is dispensed with. By consent, the writ petition itself is taken up for final disposal. 2. The petitioner, which is a selection grade town panchayat, is entrusted with carrying out the duties and responsibilities enshrined under Article 243W read with Twelfth Schedule to The Constitution of India. The petitioner was served with the show cause notice dated 20.3.2012 invoking the extended period of limitation under the Proviso to Section 73(1) of the Finance Act, 1994 and demanding service tax under Section 73 of the said Act. The petitioner submitted their objections and after affording an opportunity of pers....

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....In this regard, reliance was placed on the decision of the High Court of Calcutta in the case of Infinity Infotech Parks Ltd. Vs. Union of India [reported in (2015) 85 VST 465]. 6. Without prejudice to the said submissions, it is further submitted that the first respondent has gone beyond the scope of Section 65(105)(zzzz) of the said Act and demanded service tax in respect of entry fee for weekly vegetable market, daily vegetable market, slaughter house, entry fee for bullock carts carrying agricultural produce,etc. According to her, when these markets are carried on in vacant/open site, which is specifically excluded, they do not fall within the scope of 'immovable property'. 7. Though the above grounds appear to have been c....

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.....  11. Considering the fact that the petitioner is a Local Body, manned by an Executive Officer without an Elected Body and considering the administrative issues faced by the Local Body, this Court is inclined to exercise its discretion in this matter and give an opportunity to the petitioner to establish before the Appellate Authority as to the exact date of receipt of the Order-in-Original. Though the order passed by the Appellate Authority has not been directly challenged in this writ petition, considering the hard facts, this Court is inclined to grant appropriate relief. 12. For the reasons stated above, the writ petition is allowed, the order passed by the Commissioner of Central Excise (Appeals-I) dated 20.5.2015 in Appeal....