https://www.taxtmi.com/caselaws?id=751249 CESTAT Hyderabad held that Greater Hyderabad Municipal Corporation (GHMC) is not liable for service tax under reverse charge mechanism on manpower supply and rent-a-cab services as it is neither a business entity nor body corporate under Finance Act 1994. GHMC, being a local authority performing statutory functions under GHMC Act 1955, is exempt from service tax on cell tower verification fees as these constitute regulatory functions. Service tax demand on road cutting services was set aside following Notification No. 1/2018 exempting local authorities from service tax on right of way services. Penalties under Sections 77 and 78 were also set aside. Appeal allowed in appellant's favor. en-us Mon, 08 Apr 2024 00:00:00 +0530 Tue, 16 Jun 2026 11:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751249 CESTAT Hyderabad held that Greater Hyderabad Municipal Corporation (GHMC) is not liable for service tax under reverse charge mechanism on manpower supply and rent-a-cab services as it is neither a business entity nor body corporate under Finance Act 1994. GHMC, being a local authority performing statutory functions under GHMC Act 1955, is exempt from service tax on cell tower verification fees as these constitute regulatory functions. Service tax demand on road cutting services was set aside following Notification No. 1/2018 exempting local authorities from service tax on right of way services. Penalties under Sections 77 and 78 were also set aside. Appeal allowed in appellant's favor. Case-Laws Service Tax Mon, 08 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751249