https://www.taxtmi.com/caselaws?id=418705 Charges collected by a statutory public authority for roads, water supply, street lighting, drainage, maintenance and allied amenities in industrial estates were treated as consideration for compulsory statutory functions, not taxable service. The tribunal noted that the corporation's governing legislation required it to establish and manage industrial estates and provide civic amenities, and that the amounts were collected as a compulsory levy to discharge those obligations. Relying on the corporation's earlier binding case, it held that activities performed as statutory obligations do not amount to taxable services. The service tax demand and related penalty were therefore set aside. en-us Fri, 18 Feb 2022 00:00:00 +0530 Wed, 23 Feb 2022 08:27:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418705 Charges collected by a statutory public authority for roads, water supply, street lighting, drainage, maintenance and allied amenities in industrial estates were treated as consideration for compulsory statutory functions, not taxable service. The tribunal noted that the corporation's governing legislation required it to establish and manage industrial estates and provide civic amenities, and that the amounts were collected as a compulsory levy to discharge those obligations. Relying on the corporation's earlier binding case, it held that activities performed as statutory obligations do not amount to taxable services. The service tax demand and related penalty were therefore set aside. Case-Laws Service Tax Fri, 18 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418705