https://www.taxtmi.com/caselaws?id=751959 The Madras HC ruled that municipalities are exempt from service tax on renting of immovable property services under Section 65D(1)(a) of the Finance Act, 1994, as amended from 01.07.2012. While service tax is generally payable by service providers under Rule 2(1)(d)(E) of Service Tax Rules, 1994, services provided by government or local authorities are specifically exempted. Only ancillary services provided by third parties for non-governmental entities remain liable for service tax. The writ petition was allowed, confirming the exemption for municipal corporations. en-us Wed, 24 Apr 2024 00:00:00 +0530 Wed, 01 May 2024 07:57:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751959 The Madras HC ruled that municipalities are exempt from service tax on renting of immovable property services under Section 65D(1)(a) of the Finance Act, 1994, as amended from 01.07.2012. While service tax is generally payable by service providers under Rule 2(1)(d)(E) of Service Tax Rules, 1994, services provided by government or local authorities are specifically exempted. Only ancillary services provided by third parties for non-governmental entities remain liable for service tax. The writ petition was allowed, confirming the exemption for municipal corporations. Case-Laws Service Tax Wed, 24 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751959