2018 (9) TMI 1282

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.... For The Respondent : Shri Dominic Fernandes, Counsel JUDGMENT: (per Hon'ble Sri Justice Sanjay Kumar) This appeal, under Section 35G of the Central Excise Act, 1944, by Punganur Municipality, Chittoor District, Andhra Pradesh, arises out of the common order dated 26.11.2014 passed by the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Bangalore, in a batch of appe....

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....cepting the plea of the Municipalities, the Tribunal set aside the penalties upholding the demand for service tax along with interest thereon. In effect, the appellant Municipality conceded that it had no grounds in so far as the demand for service tax along with interest thereon is concerned. However, before this Court, the appellant Municipality seeks to raise the following substantial que....

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.... liable to pay the service tax along with interest thereon and also sought time to do so. In the event such a concession was not made before the Tribunal, the appellant Municipality ought to have gone before the Tribunal for rectification of the order. Having failed to do so, it is not open to the appellant Municipality to appeal against what appears to be a consent order on the face of it. Sri....