https://www.taxtmi.com/caselaws?id=372270 The Tribunal ruled in favor of the Municipal Corporation, holding that the Corporation's collection of Tahbazari fee did not constitute taxable services under the Finance Act, 1944. The Tribunal emphasized that the Corporation's activities fell under the sovereign act of collecting taxes as per the Municipal Act, rather than providing services for rent. Additionally, the Tribunal applied a circular from 2016 retrospectively, exempting the Corporation from tax liability on services provided to business entities. As a result, the Tribunal set aside the tax demand and penalties, allowing the appeal in favor of the Municipal Corporation. en-us Thu, 13 Dec 2018 00:00:00 +0530 Thu, 11 Apr 2019 11:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372270 The Tribunal ruled in favor of the Municipal Corporation, holding that the Corporation's collection of Tahbazari fee did not constitute taxable services under the Finance Act, 1944. The Tribunal emphasized that the Corporation's activities fell under the sovereign act of collecting taxes as per the Municipal Act, rather than providing services for rent. Additionally, the Tribunal applied a circular from 2016 retrospectively, exempting the Corporation from tax liability on services provided to business entities. As a result, the Tribunal set aside the tax demand and penalties, allowing the appeal in favor of the Municipal Corporation. Case-Laws Service Tax Thu, 13 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372270