https://www.taxtmi.com/caselaws?id=765196 Service tax exposure on a municipality's renting of immovable property and allied municipal activities required fresh examination because conflicting High Court rulings existed on whether such functions are taxable or part of sovereign municipal ity. The Tribunal found the nature of the activities, possible exemptions, and the constitutional character of municipal functions needed closer scrutiny, so it did not finally decide the merits. It set aside the appellate order, remanded the matter to the Adjudicating Authority for re-adjudication after allowing evidence and hearing the assessee, and left all issues open, including limitation. en-us Tue, 21 Jan 2025 00:00:00 +0530 Mon, 27 Jan 2025 11:34:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765196 Service tax exposure on a municipality's renting of immovable property and allied municipal activities required fresh examination because conflicting High Court rulings existed on whether such functions are taxable or part of sovereign municipal ity. The Tribunal found the nature of the activities, possible exemptions, and the constitutional character of municipal functions needed closer scrutiny, so it did not finally decide the merits. It set aside the appellate order, remanded the matter to the Adjudicating Authority for re-adjudication after allowing evidence and hearing the assessee, and left all issues open, including limitation. Case-Laws Service Tax Tue, 21 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765196