https://www.taxtmi.com/caselaws?id=751254 CESTAT Bangalore ruled on service tax liability of a Municipal Corporation for various public amenities and telecom services. The tribunal held that services like market spaces, bus stands, vehicle stands, and slaughter houses constitute sovereign functions under Kerala Municipality Act 1994, hence not taxable. However, service tax on telecom cable laying permissions was upheld as these constituted commercial services with retained amounts not disclosed in income statements, constituting suppression. Extended period of limitation was rejected except for telecom transactions due to non-disclosure. Matter remanded for redetermination of taxes with penalties set aside. en-us Wed, 10 Apr 2024 00:00:00 +0530 Thu, 11 Apr 2024 15:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751254 CESTAT Bangalore ruled on service tax liability of a Municipal Corporation for various public amenities and telecom services. The tribunal held that services like market spaces, bus stands, vehicle stands, and slaughter houses constitute sovereign functions under Kerala Municipality Act 1994, hence not taxable. However, service tax on telecom cable laying permissions was upheld as these constituted commercial services with retained amounts not disclosed in income statements, constituting suppression. Extended period of limitation was rejected except for telecom transactions due to non-disclosure. Matter remanded for redetermination of taxes with penalties set aside. Case-Laws Service Tax Wed, 10 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751254