2024 (2) TMI 1253

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....ri A. Niraikulam, Consultant for the Appellant Shri M. Ambe, DC (AR) for the Respondent ORDER This appeal is filed against Order in Appeal No. 42/2018 dated 21.3.2018 passed by the Commissioner (Appeals), Coimbatore. 2. Brief facts of the case are that Corporation of Madurai, the appellant herein, has provided taxable service under the category 'Renting of Immovable Property Service' b....

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....the appellant had evaded payment of service tax to the tune of Rs.56,92,926/- for the period from 2010-11 to 2015 - 16. Hence Show Cause Notice dated 28.8.2015 was issued to the appellant proposing to recover the service tax liabilities. After due process of law, the adjudicating authority confirmed the demand along with interest and imposed equal penalty under sec. 78 of the Finance Act, 1994. Pe....

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....s the same. However, no specific levy was imposed under the positive regime. The above view has been confirmed by the CBIC vide Circular F No 332/5/2010-TRU, dated 24.5.2010 wherein it has been clarified that laying of cables under or along side road is not a taxable service under any clause of sub-section (105) or section 65 of the Finance Act, 1994. Therefore, the demand for the period 1.4.2010 ....