https://www.taxtmi.com/caselaws?id=404531 Retrospective amendment under section 117(1) of the Finance Act, 2019 neutralised service tax on State Government liquor licence fees for the relevant period where the levy was linked to the State's exclusive privilege and no taxable service or quid pro quo was shown. On that basis, export pass fee, import pass fee, permit fee, and excise staff salary and overtime charges were treated as non-taxable under reverse charge, while storage licence renewal fee for CO2 was treated separately and remained taxable. Penalties could not survive where the substantive demand was substantially set aside and the dispute turned on interpretation of the levy and the amended position. en-us Thu, 18 Feb 2021 00:00:00 +0530 Mon, 08 Nov 2021 12:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=404531 Retrospective amendment under section 117(1) of the Finance Act, 2019 neutralised service tax on State Government liquor licence fees for the relevant period where the levy was linked to the State's exclusive privilege and no taxable service or quid pro quo was shown. On that basis, export pass fee, import pass fee, permit fee, and excise staff salary and overtime charges were treated as non-taxable under reverse charge, while storage licence renewal fee for CO2 was treated separately and remained taxable. Penalties could not survive where the substantive demand was substantially set aside and the dispute turned on interpretation of the levy and the amended position. Case-Laws Service Tax Thu, 18 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=404531