https://www.taxtmi.com/caselaws?id=797432 Municipal Council receipts remained below the applicable Small Service Provider exemption thresholds for each disputed financial year. Its gross taxable turnover was therefore outside the service-tax net under the relevant exemption notification. On that basis, no service-tax demand, interest or penalty was sustainable. Questions concerning the taxability of renting of immovable property and advertisement-tax receipts did not require determination once the threshold exemption applied. en-us Fri, 07 Aug 2026 00:00:00 +0530 Sat, 22 Aug 2026 10:33:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797432 Municipal Council receipts remained below the applicable Small Service Provider exemption thresholds for each disputed financial year. Its gross taxable turnover was therefore outside the service-tax net under the relevant exemption notification. On that basis, no service-tax demand, interest or penalty was sustainable. Questions concerning the taxability of renting of immovable property and advertisement-tax receipts did not require determination once the threshold exemption applied. Case-Laws Service Tax Fri, 07 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797432