https://www.taxtmi.com/caselaws?id=248371 The court ruled against the appellant, a municipal corporation, regarding service tax liability for taxable services provided during 2009-10 and 2010-11, rejecting immunity from union taxation under Article 289 of the Constitution. The court found that the immunity applies to the state as defined in the Constitution, not bodies created by statutes. The court also noted that renting of immovable property for non-commercial purposes lacks clear tax exclusion criteria. However, the appellant received a waiver of pre-deposit and a stay on further proceedings upon remitting the service tax liability, excluding a specific amount, within a specified timeframe, subject to proof of previous remittances. en-us Mon, 06 Jan 2014 00:00:00 +0530 Fri, 15 Jan 2016 11:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248371 The court ruled against the appellant, a municipal corporation, regarding service tax liability for taxable services provided during 2009-10 and 2010-11, rejecting immunity from union taxation under Article 289 of the Constitution. The court found that the immunity applies to the state as defined in the Constitution, not bodies created by statutes. The court also noted that renting of immovable property for non-commercial purposes lacks clear tax exclusion criteria. However, the appellant received a waiver of pre-deposit and a stay on further proceedings upon remitting the service tax liability, excluding a specific amount, within a specified timeframe, subject to proof of previous remittances. Case-Laws Service Tax Mon, 06 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248371