https://www.taxtmi.com/caselaws?id=761417 Service tax demand on a municipality's receipts from renting or leasing immovable property required fresh examination because existing binding and jurisdictional precedents on local authority liability, the negative list regime, and the distinction between sovereign or municipal functions were material to the dispute. The Tribunal noted that some receipts may arise from functions entrusted to municipalities under the Constitution and that limitation also required consideration. On the existing record, the demand was not finally sustained or rejected, and the matter was remanded for reconsideration by the adjudicating authority after observance of natural justice. en-us Thu, 07 Nov 2024 00:00:00 +0530 Sat, 09 Nov 2024 11:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761417 Service tax demand on a municipality's receipts from renting or leasing immovable property required fresh examination because existing binding and jurisdictional precedents on local authority liability, the negative list regime, and the distinction between sovereign or municipal functions were material to the dispute. The Tribunal noted that some receipts may arise from functions entrusted to municipalities under the Constitution and that limitation also required consideration. On the existing record, the demand was not finally sustained or rejected, and the matter was remanded for reconsideration by the adjudicating authority after observance of natural justice. Case-Laws Service Tax Thu, 07 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761417