https://www.taxtmi.com/caselaws?id=441273 The Tribunal held that the appellant is subject to Service Tax as it does not perform sovereign functions exempt from taxation. The rental income from immovable property was deemed taxable. The issue of Management, Maintenance, or Repair service was remitted for further review. The demand under Business Auxiliary Service was set aside due to lack of specificity. The demand under Technical Inspection and Certification service was upheld. The extended limitation period for tax collection was deemed valid. Appeals on renting of immovable property and TIC service were dismissed, MMR service partially allowed, BAS appeal was successful, and the extended limitation period was upheld. en-us Thu, 03 Aug 2023 00:00:00 +0530 Sat, 05 Aug 2023 07:17:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441273 The Tribunal held that the appellant is subject to Service Tax as it does not perform sovereign functions exempt from taxation. The rental income from immovable property was deemed taxable. The issue of Management, Maintenance, or Repair service was remitted for further review. The demand under Business Auxiliary Service was set aside due to lack of specificity. The demand under Technical Inspection and Certification service was upheld. The extended limitation period for tax collection was deemed valid. Appeals on renting of immovable property and TIC service were dismissed, MMR service partially allowed, BAS appeal was successful, and the extended limitation period was upheld. Case-Laws Service Tax Thu, 03 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441273