https://www.taxtmi.com/caselaws?id=751944 Service tax on a municipality's rental income and civic charges was examined against claims that the activities were sovereign or public functions covered by constitutional provisions and the statutory exemption framework, including the negative list and Mega Exemption Notification. Because the liability question was affected by conflicting High Court views and pending appeals, the matter was remitted for fresh consideration of exemption and taxability. The limitation plea was also sent back for an express finding, and the demand was directed to be re-quantified on the basis of actual receipts after verification of the underlying service-wise collections. en-us Wed, 24 Apr 2024 00:00:00 +0530 Mon, 27 Jan 2025 15:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751944 Service tax on a municipality's rental income and civic charges was examined against claims that the activities were sovereign or public functions covered by constitutional provisions and the statutory exemption framework, including the negative list and Mega Exemption Notification. Because the liability question was affected by conflicting High Court views and pending appeals, the matter was remitted for fresh consideration of exemption and taxability. The limitation plea was also sent back for an express finding, and the demand was directed to be re-quantified on the basis of actual receipts after verification of the underlying service-wise collections. Case-Laws Service Tax Wed, 24 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751944