Case Law Details
Municipal Council, Gidderbaha Vs Commissioner Of CGST & Central Excise Ludhiana (CESTAT Chandigarh)
In the case of Municipal Council, Gidderbaha vs. Commissioner Of CGST & Central Excise Ludhiana, the Central Excise and Service Tax Appellate Tribunal (CESTAT) intervened to rectify an erroneous rejection of an appeal. The Commissioner had initially accepted the appeal but later dismissed it on the grounds of non-compliance with the mandatory pre-deposit requirement under Section 35F. This article delves into the details of the case, the key issues raised, and how the CESTAT rectified the situation.
Background: The case involved allegations against the Municipal Council, Gidderbaha, regarding the provision of services related to “renting of immovable property services” and selling of advertising space. The council was accused of failing to discharge their due service tax liability, leading to the issuance of four show cause notices.
Show Cause Notices: The show cause notices covered different periods and demand amounts, totaling a significant sum.
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