https://www.taxtmi.com/caselaws?id=263749 Supervision charges recovered for deputing excise staff to oversee liquor storage in a warehouse were held not to constitute consideration for a taxable service. The court reasoned that service tax applies where a service is rendered in a commercial sense to a customer or client, whereas the deputed staff performed a statutory oversight function under the excise law, including monitoring compliance, storage, movement, inventory and insurance of liquor. The amount collected under Section 28A of the Madhya Pradesh Excise Act was therefore a supervision fee for regulatory control, not payment for storage and warehouse services under the Finance Act, 1994. The charges were not liable to service tax, and the question was answered against the Revenue. en-us Tue, 20 Jan 2015 00:00:00 +0530 Wed, 09 Sep 2015 08:49:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263749 Supervision charges recovered for deputing excise staff to oversee liquor storage in a warehouse were held not to constitute consideration for a taxable service. The court reasoned that service tax applies where a service is rendered in a commercial sense to a customer or client, whereas the deputed staff performed a statutory oversight function under the excise law, including monitoring compliance, storage, movement, inventory and insurance of liquor. The amount collected under Section 28A of the Madhya Pradesh Excise Act was therefore a supervision fee for regulatory control, not payment for storage and warehouse services under the Finance Act, 1994. The charges were not liable to service tax, and the question was answered against the Revenue. Case-Laws Service Tax Tue, 20 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263749