https://www.taxtmi.com/caselaws?id=252994 Statutory charges levied by an industrial development corporation for roads, water supply, drainage, street lighting and allied amenities were treated as charges collected in discharge of mandatory public functions, not as consideration for a taxable commercial service. The Tribunal relied on the statutory character of the corporation's powers and the principle that sovereign or public authority functions performed under compulsion of law do not constitute taxable management, maintenance or repair service; road maintenance was also noted as exempt. For the post-01.07.2012 period, the demand failed because the notice proceeded on the pre-01.07.2012 service definition despite the negative list regime having begun, making the demand unsustainable. en-us Thu, 04 Sep 2014 00:00:00 +0530 Tue, 20 Jan 2015 15:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252994 Statutory charges levied by an industrial development corporation for roads, water supply, drainage, street lighting and allied amenities were treated as charges collected in discharge of mandatory public functions, not as consideration for a taxable commercial service. The Tribunal relied on the statutory character of the corporation's powers and the principle that sovereign or public authority functions performed under compulsion of law do not constitute taxable management, maintenance or repair service; road maintenance was also noted as exempt. For the post-01.07.2012 period, the demand failed because the notice proceeded on the pre-01.07.2012 service definition despite the negative list regime having begun, making the demand unsustainable. Case-Laws Service Tax Thu, 04 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252994