https://www.taxtmi.com/caselaws?id=310107 The court held that the local bodies are liable to pay service tax for renting of immovable property services as demanded by the respondents. The court found that the local bodies did not qualify for exemption under the Mega Exemption Notification and upheld the imposition of service tax along with interest. However, the court set aside the penalties imposed on the local bodies, considering their public service nature and lack of fraudulent intent. The demands were deemed within the limitation period, and the writ petitions were partly allowed with no costs awarded. en-us Wed, 09 Sep 2020 00:00:00 +0530 Sat, 07 Oct 2023 08:32:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=310107 The court held that the local bodies are liable to pay service tax for renting of immovable property services as demanded by the respondents. The court found that the local bodies did not qualify for exemption under the Mega Exemption Notification and upheld the imposition of service tax along with interest. However, the court set aside the penalties imposed on the local bodies, considering their public service nature and lack of fraudulent intent. The demands were deemed within the limitation period, and the writ petitions were partly allowed with no costs awarded. Case-Laws Service Tax Wed, 09 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=310107