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Service Tax - Highlights / Catch Notes

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The Appellate Tribunal considered the liability of a Municipal ...


Liability of Municipal Corporation for 'Renting of Immovable Property Services' while discharging sovereign functions - Remanded for fresh consideration.

June 5, 2024

Case Laws     Service Tax     AT

The Appellate Tribunal considered the liability of a Municipal Corporation for services, including 'Renting of Immovable Property Services', while performing sovereign functions. Referring to a previous case, the Tribunal remanded the matter to the adjudicating authority for reevaluation based on evidence and a personal hearing. The decision set aside the impugned order and allowed the appeal for remand, leaving all issues, including limitation, open for reconsideration.

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