https://www.taxtmi.com/caselaws?id=354868 Service tax was held not leviable on charges collected by a statutory industrial estate authority for maintenance, management and repair of roads, water supply, street lighting, drainage and sewerage within the estate. The activities were treated as statutory obligations performed within the authority's mandate, and the collections were characterised as a compulsory levy rather than consideration for a taxable service. As the same issue had already been decided in the assessee's favour, the tax demand could not stand and was set aside. en-us Mon, 29 Jan 2018 00:00:00 +0530 Sat, 24 Feb 2018 18:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354868 Service tax was held not leviable on charges collected by a statutory industrial estate authority for maintenance, management and repair of roads, water supply, street lighting, drainage and sewerage within the estate. The activities were treated as statutory obligations performed within the authority's mandate, and the collections were characterised as a compulsory levy rather than consideration for a taxable service. As the same issue had already been decided in the assessee's favour, the tax demand could not stand and was set aside. Case-Laws Service Tax Mon, 29 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354868