Customs, Excise and Gold Tribunal - Calcutta
Cuttak Municipal Corporation vs Commr. Of C. Ex. on 9 March, 2006
Equivalent citations: [2007]6STT20
ORDER T.V. Sairam, Member (T)
1. This is an application filed by Cuttack Municipal Corporation challenging the order of the Commissioner (Appeals) dated 28-1-2005.
2. In the impugned order, the Commissioner has upheld that the applicant is rendering the service of Mandap Keeper and hence they are liable to pay service tax. In impugned order the Commissioner (Appeals) has held that two places mainly Sahid Bhawan and Town Hall qualify to be considered as Mandaps and charges collected for rendering services from the clients is rightly taxable.
3. The Id. JDR states that in respect of the two premises Rs. 67,963/- remains to be paid by the applicant. Further he states that they are also liable to pay a penalty of Rs. 10,000/-.
4. None represented the applicant. In the prayer portion of the written argument submitted on 6-3-2006, the following is indicated:
As the petitioner is unable to appear before the Hon'ble Tribunal in person, the stay order may kindly be passed and communicated to the petitioner considering the merits of this case. The petitioner at present is financially strained.
5. I have gone through the records and heard the JDR. Prima facie it is clear that the appellant's services rendered in all the three premises appear to be taxable. In view of this, the Appellant are directed to pay Rs. 67,963/- within 6 weeks from today. In case no payment is made within the stipulated time, appeal shall stand dismissed. On payment thereof, the rest of the amount due in respect of penalty shall stand waived. Compliance on 27-4-2006.
Dictated and pronounced in the open Court.