https://www.taxtmi.com/caselaws?id=463251 CESTAT CHENNAI set aside the impugned orders and allowed the appeals by remanding the matters to the adjudicating authority. The tribunal noted that municipal appellants had not registered or discharged service tax for renting and other services, but precedents compel examination of whether municipalities fall within taxable "person" definitions for periods before 01.07.2012 and whether services are sovereign (non-taxable). No suppression with intent to evade was found, so limitation must be considered afresh. The adjudicating authority is directed to re-decide liability and limitation issues. en-us Mon, 29 Apr 2024 00:00:00 +0530 Tue, 19 Aug 2025 21:13:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463251 CESTAT CHENNAI set aside the impugned orders and allowed the appeals by remanding the matters to the adjudicating authority. The tribunal noted that municipal appellants had not registered or discharged service tax for renting and other services, but precedents compel examination of whether municipalities fall within taxable "person" definitions for periods before 01.07.2012 and whether services are sovereign (non-taxable). No suppression with intent to evade was found, so limitation must be considered afresh. The adjudicating authority is directed to re-decide liability and limitation issues. Case-Laws Service Tax Mon, 29 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463251