https://www.taxtmi.com/caselaws?id=753525 Service tax demands on a municipal corporation's receipts from renting of immovable property and other municipal fees required fresh adjudication because the character of the receipts, the claim that they arose from sovereign municipal functions under Article 243W, and the limitation plea had not been conclusively examined on merits. The Tribunal noted competing High Court views on whether such municipal activities and exempt services attract service tax, and observed that the services were rendered under the relevant municipal statute. It therefore remanded the matter for de novo consideration after giving the appellant an opportunity of hearing. en-us Tue, 04 Jun 2024 00:00:00 +0530 Tue, 04 Jun 2024 16:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753525 Service tax demands on a municipal corporation's receipts from renting of immovable property and other municipal fees required fresh adjudication because the character of the receipts, the claim that they arose from sovereign municipal functions under Article 243W, and the limitation plea had not been conclusively examined on merits. The Tribunal noted competing High Court views on whether such municipal activities and exempt services attract service tax, and observed that the services were rendered under the relevant municipal statute. It therefore remanded the matter for de novo consideration after giving the appellant an opportunity of hearing. Case-Laws Service Tax Tue, 04 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753525