https://www.taxtmi.com/caselaws?id=275192 Charging for use of municipal facilities was treated as a statutory municipal function performed under Section 422(f) of the Uttar Pradesh Municipal Corporation Act, 1959 and linked to Article 243W and the Twelfth Schedule, which includes regulation of slaughter houses and tanneries. On that basis, the activity was regarded as a service rendered by a governmental authority in relation to a function entrusted to a municipality, bringing it within Notification No. 25/2012-Service Tax dated 20.06.2012. The activity was therefore treated as exempt from service tax, and the Revenue's challenge failed. en-us Wed, 27 Jun 2018 00:00:00 +0530 Fri, 21 Sep 2018 08:22:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=275192 Charging for use of municipal facilities was treated as a statutory municipal function performed under Section 422(f) of the Uttar Pradesh Municipal Corporation Act, 1959 and linked to Article 243W and the Twelfth Schedule, which includes regulation of slaughter houses and tanneries. On that basis, the activity was regarded as a service rendered by a governmental authority in relation to a function entrusted to a municipality, bringing it within Notification No. 25/2012-Service Tax dated 20.06.2012. The activity was therefore treated as exempt from service tax, and the Revenue's challenge failed. Case-Laws Service Tax Wed, 27 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=275192