https://www.taxtmi.com/caselaws?id=751 Statutory supervision charges levied under the Madhya Pradesh Excise Act were not consideration for taxable storage and warehousing services because the levy was imposed for excise supervision, not for any service rendered to the recipient. The mere link between supervision and storage activities did not convert the statutory charge into a service fee, so the service tax demand was unsustainable. Article 289 of the Constitution did not grant a general immunity from Union taxation where a State carried on trade or business activity; it protects State property and income but does not bar tax on such activities. The ratio confirms that service tax arises only where the amount is charged for the service itself. en-us Mon, 04 Sep 2006 00:00:00 +0530 Sun, 13 Apr 2008 17:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751 Statutory supervision charges levied under the Madhya Pradesh Excise Act were not consideration for taxable storage and warehousing services because the levy was imposed for excise supervision, not for any service rendered to the recipient. The mere link between supervision and storage activities did not convert the statutory charge into a service fee, so the service tax demand was unsustainable. Article 289 of the Constitution did not grant a general immunity from Union taxation where a State carried on trade or business activity; it protects State property and income but does not bar tax on such activities. The ratio confirms that service tax arises only where the amount is charged for the service itself. Case-Laws Service Tax Mon, 04 Sep 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751