https://www.taxtmi.com/caselaws?id=778783 Receipts of a local authority from renting of immovable property, bus stand fees, toilet charges, market fees and similar collections were examined for service tax liability against the constitutional and statutory framework governing municipal functions. The Tribunal noted conflicting High Court views on the taxability of such municipal activities and found that the adjudicating authority had not considered the constitutional provisions or the plea of limitation. The matter was therefore required to be reconsidered by the Original Authority after giving the assessee an opportunity to file written submissions and be heard, and the impugned order was set aside with remand for fresh decision on taxability and limitation. en-us Fri, 19 Sep 2025 00:00:00 +0530 Tue, 23 Sep 2025 08:29:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778783 Receipts of a local authority from renting of immovable property, bus stand fees, toilet charges, market fees and similar collections were examined for service tax liability against the constitutional and statutory framework governing municipal functions. The Tribunal noted conflicting High Court views on the taxability of such municipal activities and found that the adjudicating authority had not considered the constitutional provisions or the plea of limitation. The matter was therefore required to be reconsidered by the Original Authority after giving the assessee an opportunity to file written submissions and be heard, and the impugned order was set aside with remand for fresh decision on taxability and limitation. Case-Laws Service Tax Fri, 19 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778783