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CESTAT determined that TASMAC's license fee issuance constitutes a statutory function exempt from service tax. Based on prior tribunal precedent, the court held that services related to licensing contractors within the bar industry fall under the negative list of services. Consequently, no service tax liability exists for the period from 29.03.2013 onwards under Section 65B(44) of the Finance Act, 1994. The tribunal's previous ruling was applied consistently, resulting in the appeal being allowed and affirming the tax exemption for the specified statutory licensing activities.
CESTAT determined that TASMAC's license fee issuance constitutes a statutory function exempt from service tax. Based on prior tribunal precedent, the court held that services related to licensing contractors within the bar industry fall under the negative list of services. Consequently, no service tax liability exists for the period from 29.03.2013 onwards under Section 65B(44) of the Finance Act, 1994. The tribunal's previous ruling was applied consistently, resulting in the appeal being allowed and affirming the tax exemption for the specified statutory licensing activities.
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