https://www.taxtmi.com/caselaws?id=388185 The Tribunal proceeded with the case despite the appellant's Chartered Accountant seeking an adjournment on health grounds. The transactions between the appellant, a Municipal Corporation, and M/s Frigorifico Allana Ltd. were disputed as constituting 'Renting of Immovable Property Service.' The Tribunal found the show cause notice issued by the Revenue to be infructuous due to prior adjudication. It was held that the extended period of limitation did not apply to the Municipal Corporation, and the allegation of intention to evade tax was unsustainable against a Government Organization. Consequently, both appeals were allowed in favor of the appellant. en-us Thu, 16 May 2019 00:00:00 +0530 Mon, 11 Nov 2019 09:29:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=388185 The Tribunal proceeded with the case despite the appellant's Chartered Accountant seeking an adjournment on health grounds. The transactions between the appellant, a Municipal Corporation, and M/s Frigorifico Allana Ltd. were disputed as constituting 'Renting of Immovable Property Service.' The Tribunal found the show cause notice issued by the Revenue to be infructuous due to prior adjudication. It was held that the extended period of limitation did not apply to the Municipal Corporation, and the allegation of intention to evade tax was unsustainable against a Government Organization. Consequently, both appeals were allowed in favor of the appellant. Case-Laws Service Tax Thu, 16 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=388185