https://www.taxtmi.com/caselaws?id=356077 Charges collected by an industrial development corporation for amenities, maintenance, management and repairs in industrial estates were treated as part of its statutory duties under the Maharashtra Industrial Development Act, 1961. Applying the distinction in the Board circular between sovereign or statutory functions and taxable services rendered for consideration, the court held that receipts collected in discharge of compulsory statutory obligations amount to a levy and not consideration for taxable service. As the record did not show any activity outside the statutory framework, the service tax demand was held not sustainable. en-us Wed, 23 Aug 2017 00:00:00 +0530 Sat, 19 Oct 2019 14:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356077 Charges collected by an industrial development corporation for amenities, maintenance, management and repairs in industrial estates were treated as part of its statutory duties under the Maharashtra Industrial Development Act, 1961. Applying the distinction in the Board circular between sovereign or statutory functions and taxable services rendered for consideration, the court held that receipts collected in discharge of compulsory statutory obligations amount to a levy and not consideration for taxable service. As the record did not show any activity outside the statutory framework, the service tax demand was held not sustainable. Case-Laws Service Tax Wed, 23 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356077