https://www.taxtmi.com/caselaws?id=751959 Municipal services were examined under the service tax regime against the negative list, mega exemption notification, and reverse charge framework. Services by Government or local authorities were taxable only where they fell within the statutory exceptions, and activities covered by the notified exemptions or outside the charging provision could not be taxed in the hands of the petitioner municipalities. The analysis also recognised that some taxable services were chargeable at the recipient end under reverse charge. On that basis, the demand was held unsustainable and the demand-related proceedings were set aside. 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 Municipal services were examined under the service tax regime against the negative list, mega exemption notification, and reverse charge framework. Services by Government or local authorities were taxable only where they fell within the statutory exceptions, and activities covered by the notified exemptions or outside the charging provision could not be taxed in the hands of the petitioner municipalities. The analysis also recognised that some taxable services were chargeable at the recipient end under reverse charge. On that basis, the demand was held unsustainable and the demand-related proceedings were set aside. Case-Laws Service Tax Wed, 24 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751959