https://www.taxtmi.com/caselaws?id=754575 Service tax liability on receipts of municipal local authorities depended on whether the amounts arose from sovereign or statutory municipal functions under Articles 243W and 243X, or from taxable services such as renting of immovable property. The order noted that certain government or local authority activities may fall outside the service tax net under the negative list framework, and that some municipality-linked receipts may also be exempt. The impugned orders were set aside and the matters remanded for fresh adjudication, leaving taxability and the limitation plea open. en-us Tue, 25 Jun 2024 00:00:00 +0530 Wed, 26 Jun 2024 17:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754575 Service tax liability on receipts of municipal local authorities depended on whether the amounts arose from sovereign or statutory municipal functions under Articles 243W and 243X, or from taxable services such as renting of immovable property. The order noted that certain government or local authority activities may fall outside the service tax net under the negative list framework, and that some municipality-linked receipts may also be exempt. The impugned orders were set aside and the matters remanded for fresh adjudication, leaving taxability and the limitation plea open. Case-Laws Service Tax Tue, 25 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754575