https://www.taxtmi.com/caselaws?id=293248 Whether fees charged for issuing SOCVRC attracted Service Tax as Business Auxiliary Service (BAS) was contested. The tribunal found that the activity amounted to discharge of a statutory function for the transport authority and did not fall within BAS; this conclusion was reinforced by a subsequent Commissioner order (which attained finality) and by judicial precedent in Smart Chip and a departmental circular, barring relitigation. Consequently, Service Tax under the BAS category could not be levied on the appellant and the appeal was allowed in favour of the appellant. en-us Mon, 25 Nov 2019 00:00:00 +0530 Tue, 16 Jun 2026 11:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=293248 Whether fees charged for issuing SOCVRC attracted Service Tax as Business Auxiliary Service (BAS) was contested. The tribunal found that the activity amounted to discharge of a statutory function for the transport authority and did not fall within BAS; this conclusion was reinforced by a subsequent Commissioner order (which attained finality) and by judicial precedent in Smart Chip and a departmental circular, barring relitigation. Consequently, Service Tax under the BAS category could not be levied on the appellant and the appeal was allowed in favour of the appellant. Case-Laws Service Tax Mon, 25 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=293248