https://www.taxtmi.com/caselaws?id=360903 The Tribunal upheld the Commissioner (Appeals)' decision, ruling that the testing charges collected by the statutory body under the TWAD Act from contractors were not liable for service tax. It was determined that the testing activity was a self-service performed to ensure the quality of materials used in projects, fulfilling statutory obligations of the body. As there was no direct benefit to the contractors from the testing, and the charges were reimbursed by the local authority as per statutory provisions, the fees collected were not considered as taxable under the Finance Act, 1994. The department's appeal was dismissed. en-us Tue, 01 May 2018 00:00:00 +0530 Mon, 09 Jul 2018 16:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360903 The Tribunal upheld the Commissioner (Appeals)' decision, ruling that the testing charges collected by the statutory body under the TWAD Act from contractors were not liable for service tax. It was determined that the testing activity was a self-service performed to ensure the quality of materials used in projects, fulfilling statutory obligations of the body. As there was no direct benefit to the contractors from the testing, and the charges were reimbursed by the local authority as per statutory provisions, the fees collected were not considered as taxable under the Finance Act, 1994. The department's appeal was dismissed. Case-Laws Service Tax Tue, 01 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360903