2018 (6) TMI 1528

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....r Appellant JUDGEMENT Per: Archana Wadhwa After rejecting the Stay Petition, we proceed to decide the appeal itself, inasmuch as a short issue is involved. 2. The Commissioner (Appeals) has decided the issue in favour of the respondent by observing as under:- "I have carefully gone through the case record. From the record it is apparent that the impugned activity of the appellant is in due di....

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....ion entrusted to a municipality under Article 243 W of the Constitution." The functions under Article 243 W are enumerated in the twelfth Schedule of the Constitution, S. No.18 of which reads as under:- "18. Regulation of slaughter houses and tanneries." Thus, the impugned activity of the appellant is exempted from service tax. Therefore, the impugned order is not sustainable and the same is....