https://www.taxtmi.com/caselaws?id=751944 CESTAT Chennai remanded service tax demands against municipalities to the Adjudicating Authority for fresh consideration. The tribunal noted conflicting HC decisions - Cuddalore Municipality case held municipalities exempt from service tax as sovereign functions, while Madurai Corporation case imposed liability. Both decisions are under appeal. The tribunal found no suppression by municipalities regarding extended limitation period, as they are government wings. The matter was remanded to determine municipality's actual liability for service tax on renting immovable property and other services, with directions to quantify demands based on actual amounts received and consider limitation issues afresh. en-us Wed, 24 Apr 2024 00:00:00 +0530 Tue, 30 Apr 2024 11:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751944 CESTAT Chennai remanded service tax demands against municipalities to the Adjudicating Authority for fresh consideration. The tribunal noted conflicting HC decisions - Cuddalore Municipality case held municipalities exempt from service tax as sovereign functions, while Madurai Corporation case imposed liability. Both decisions are under appeal. The tribunal found no suppression by municipalities regarding extended limitation period, as they are government wings. The matter was remanded to determine municipality's actual liability for service tax on renting immovable property and other services, with directions to quantify demands based on actual amounts received and consider limitation issues afresh. Case-Laws Service Tax Wed, 24 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751944