https://www.taxtmi.com/caselaws?id=754160 Service tax demands raised on municipal bodies for renting of immovable property and allied receipts were not finally upheld on merits because the Tribunal noted conflicting jurisdictional High Court rulings, including a later remand on the taxability question. It also recorded that some receipts appeared linked to municipal and sovereign functions, while the limitation plea had not been conclusively examined. The Tribunal therefore set aside the impugned orders and remanded the matters to the adjudicating authority for fresh consideration of both taxability and limitation. en-us Tue, 04 Jun 2024 00:00:00 +0530 Tue, 18 Jun 2024 13:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754160 Service tax demands raised on municipal bodies for renting of immovable property and allied receipts were not finally upheld on merits because the Tribunal noted conflicting jurisdictional High Court rulings, including a later remand on the taxability question. It also recorded that some receipts appeared linked to municipal and sovereign functions, while the limitation plea had not been conclusively examined. The Tribunal therefore set aside the impugned orders and remanded the matters to the adjudicating authority for fresh consideration of both taxability and limitation. Case-Laws Service Tax Tue, 04 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754160