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The appellant challenged the levy of service tax on Road Cutting Charges, Land Application Processing Charges, and Street Light Charges. The Tribunal held that Road Cutting Charges were exempt as the amounts were used for construction or repair of roads. Land Application Processing Fees did not involve any service element and were related to the purchase of land application forms, hence not liable to service tax. Regarding Street Light Charges, the appellant failed to provide agreements or proof of payment to the electricity board, disqualifying them from the pure agent exemption. The differential value of service tax was set aside as the revenue did not clarify the category of service. The extended period of limitation was incorrectly invoked as there was no suppression of facts by the appellant. Consequently, the impugned demands were set aside, and the appeal was allowed.
The appellant challenged the levy of service tax on Road Cutting Charges, Land Application Processing Charges, and Street Light Charges. The Tribunal held that Road Cutting Charges were exempt as the amounts were used for construction or repair of roads. Land Application Processing Fees did not involve any service element and were related to the purchase of land application forms, hence not liable to service tax. Regarding Street Light Charges, the appellant failed to provide agreements or proof of payment to the electricity board, disqualifying them from the pure agent exemption. The differential value of service tax was set aside as the revenue did not clarify the category of service. The extended period of limitation was incorrectly invoked as there was no suppression of facts by the appellant. Consequently, the impugned demands were set aside, and the appeal was allowed.
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