https://www.taxtmi.com/caselaws?id=172077 The court upheld the deletion of the surcharge on the exemption fee paid by the respondent-assessee, a works contractor, to obtain an exemption certificate. It was established that exemption fees, distinct from taxes, do not attract surcharge. Once the fee is paid and the certificate issued, no further tax is payable during the covered period. Surcharge is linked to the occurrence of a taxable event and tax payment, which does not apply to exemption fees. The court dismissed the revision petition, citing precedent and finding no grounds for imposing surcharge on the exemption fee. en-us Fri, 13 Sep 2013 00:00:00 +0530 Sat, 23 Jul 2016 23:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=172077 The court upheld the deletion of the surcharge on the exemption fee paid by the respondent-assessee, a works contractor, to obtain an exemption certificate. It was established that exemption fees, distinct from taxes, do not attract surcharge. Once the fee is paid and the certificate issued, no further tax is payable during the covered period. Surcharge is linked to the occurrence of a taxable event and tax payment, which does not apply to exemption fees. The court dismissed the revision petition, citing precedent and finding no grounds for imposing surcharge on the exemption fee. Case-Laws VAT and Sales Tax Fri, 13 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=172077