https://www.taxtmi.com/caselaws?id=148487 The Commissioner ruled in favor of the Municipal Corporation, determining that the fees collected for approvals were not liable for service tax as they were within the discharge of the Corporation's statutory functions and not taxable. Additionally, the Corporation's activities were considered sovereign and exempt from service tax as they were performed in the public interest as mandatory and statutory functions without any quid pro quo. The Commissioner set aside the original order and allowed the appeal in favor of the Municipal Corporation. en-us Mon, 19 Oct 2009 00:00:00 +0530 Mon, 29 Apr 2013 11:00:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148487 The Commissioner ruled in favor of the Municipal Corporation, determining that the fees collected for approvals were not liable for service tax as they were within the discharge of the Corporation's statutory functions and not taxable. Additionally, the Corporation's activities were considered sovereign and exempt from service tax as they were performed in the public interest as mandatory and statutory functions without any quid pro quo. The Commissioner set aside the original order and allowed the appeal in favor of the Municipal Corporation. Case-Laws Service Tax Mon, 19 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148487