Municipality Liable for Service Tax on Renting Property Services per Section 66D, Finance Act 1994, from July 2012.

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....Levy of service tax on municipalities - Renting of immovable property service - the Petitioner Municipalities can be held liable to pay service tax only for service specified in Sub-Clauses in (i), (ii) and (iii) of Clause (a) of Section 66D of the Finance Act, 1994 for the Period post 01.07.2012 - HC....