https://www.taxtmi.com/caselaws?id=376164 The Tribunal ruled in favor of the appellant in a case concerning service tax on various contributions collected. The Tribunal held that the reserve fund contributions for machinery replacement and major repairs were not subject to service tax, following a previous High Court decision. Contributions for events during festivals and fairs were also deemed not to constitute Business Auxiliary Service as there was no evidence of promoting goods. Additionally, charges collected upon resale of property were not considered Business Auxiliary Service as there was no promotion of goods or services. The Tribunal set aside the service tax demands, granting relief to the appellant. en-us Thu, 10 Jan 2019 00:00:00 +0530 Mon, 04 Mar 2019 08:24:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376164 The Tribunal ruled in favor of the appellant in a case concerning service tax on various contributions collected. The Tribunal held that the reserve fund contributions for machinery replacement and major repairs were not subject to service tax, following a previous High Court decision. Contributions for events during festivals and fairs were also deemed not to constitute Business Auxiliary Service as there was no evidence of promoting goods. Additionally, charges collected upon resale of property were not considered Business Auxiliary Service as there was no promotion of goods or services. The Tribunal set aside the service tax demands, granting relief to the appellant. Case-Laws Service Tax Thu, 10 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376164