https://www.taxtmi.com/caselaws?id=767293 The Tribunal set aside the impugned order and remanded the case to the original authority for de novo adjudication. It emphasized the need for further examination to determine if the appellant's activities, involving the renting of immovable property by a panchayat, qualify as sovereign functions exempt from service tax under the Finance Act, 1994. The Tribunal instructed adherence to natural justice principles, allowing the appellant to present their case fully, and highlighted that penalties should not be imposed where legal interpretation is involved. en-us Wed, 05 Feb 2025 00:00:00 +0530 Sat, 15 Mar 2025 08:41:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767293 The Tribunal set aside the impugned order and remanded the case to the original authority for de novo adjudication. It emphasized the need for further examination to determine if the appellant's activities, involving the renting of immovable property by a panchayat, qualify as sovereign functions exempt from service tax under the Finance Act, 1994. The Tribunal instructed adherence to natural justice principles, allowing the appellant to present their case fully, and highlighted that penalties should not be imposed where legal interpretation is involved. Case-Laws Service Tax Wed, 05 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767293