https://www.taxtmi.com/caselaws?id=765196 CESTAT Chennai remanded the matter to the Adjudicating Authority for detailed examination of whether renting of immovable property services by a town panchayat constitute sovereign functions exempt from service tax. The Tribunal followed precedents from Madras HC decisions in Cuddalore Municipality and St. Thomas Mount cases, and its own earlier remand orders in similar panchayat cases. The appeal was allowed by way of remand to determine if the local authority's activities qualified for service tax exemption under sovereign function provisions. en-us Tue, 21 Jan 2025 00:00:00 +0530 Tue, 28 Jan 2025 08:24:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765196 CESTAT Chennai remanded the matter to the Adjudicating Authority for detailed examination of whether renting of immovable property services by a town panchayat constitute sovereign functions exempt from service tax. The Tribunal followed precedents from Madras HC decisions in Cuddalore Municipality and St. Thomas Mount cases, and its own earlier remand orders in similar panchayat cases. The appeal was allowed by way of remand to determine if the local authority's activities qualified for service tax exemption under sovereign function provisions. Case-Laws Service Tax Tue, 21 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765196