https://www.taxtmi.com/caselaws?id=343086 Cleaning of nullahs, removal of roadside garbage and disposal of waste soil carried out for a municipal corporation was held not to fall within Business Auxiliary Service because the work was part of the corporation's statutory municipal function. The activity was not treated as a commercial service rendered on behalf of the client merely because it was outsourced to a private entity for consideration. On that basis, the service tax demand was not sustainable and the order dropping the proceedings was maintained. en-us Fri, 17 Mar 2017 00:00:00 +0530 Tue, 07 Nov 2017 14:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343086 Cleaning of nullahs, removal of roadside garbage and disposal of waste soil carried out for a municipal corporation was held not to fall within Business Auxiliary Service because the work was part of the corporation's statutory municipal function. The activity was not treated as a commercial service rendered on behalf of the client merely because it was outsourced to a private entity for consideration. On that basis, the service tax demand was not sustainable and the order dropping the proceedings was maintained. Case-Laws Service Tax Fri, 17 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343086