https://www.taxtmi.com/caselaws?id=214298 The Appellate Tribunal CESTAT, Bangalore ruled against the appellant in a case concerning the applicability of service tax on their provision of training services to Local Self Government bodies in Kerala. The appellant's claim of performing a sovereign function of the State was rejected, as evidenced by the collection of service tax from recipients. The Tribunal directed the appellant to pay the balance amount of tax owed. Additionally, the Tribunal dismissed the appellant's plea of time bar, emphasizing the requirement to deposit the outstanding amount promptly. en-us Mon, 10 Oct 2011 00:00:00 +0530 Fri, 17 Aug 2012 15:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=214298 The Appellate Tribunal CESTAT, Bangalore ruled against the appellant in a case concerning the applicability of service tax on their provision of training services to Local Self Government bodies in Kerala. The appellant's claim of performing a sovereign function of the State was rejected, as evidenced by the collection of service tax from recipients. The Tribunal directed the appellant to pay the balance amount of tax owed. Additionally, the Tribunal dismissed the appellant's plea of time bar, emphasizing the requirement to deposit the outstanding amount promptly. Case-Laws Service Tax Mon, 10 Oct 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=214298