TaxTMI 
TaxTMI 
2026 (9) TMI 1840
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.... For the Appellant : Shri Sovik Guha, Advocate For the Respondent : Shri S. K. Jha, Authorized Representative ORDER PER SHRI ASHOK JINDAL: The appellant is in appeal against the impugned order wherein the demand of Service Tax has been confirmed against them, along with interest, and penalty under Section 78 of the Finance Act, 1994 has been imposed, along with a further penalty under ....
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....ved from the said order, the appellant is before us. 7. The Ld. Counsel appearing on behalf of the appellant submits that appellant is a municipal corporation in terms of Article 243W of the Constitution of India and discharging their statutory duties. Therefore, it is his argument that they are not liable to pay Service Tax. 8. Further, it is pointed out that the instant Show Cause Notice h....
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....oration constituted in terms of Article 243W of the Constitution of India. 11. The appellant being a creature of the Constitution of India, therefore, it cannot be alleged that appellant was having any intent to evade payment of tax or to suppress the material facts with the wilful intention of not paying tax or that of fraud, collusion, etc. In the absence of all these elements, the extended p....