https://www.taxtmi.com/caselaws?id=423044 Service charges collected by a statutory corporation for maintaining, managing and repairing industrial estate amenities were treated as a compulsory levy for discharging statutory obligations, not as consideration for a taxable management, maintenance or repair service. Roads, water supply, street lighting and drainage were part of the corporation's statutory functions under the governing industrial development law, so the collections did not have the character of taxable value for service tax. The issue had already been decided in the appellant's own case and the earlier view was accepted by the Board, supporting the conclusion that the levy was not sustainable. en-us Tue, 04 Jan 2022 00:00:00 +0530 Sat, 28 May 2022 09:36:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=423044 Service charges collected by a statutory corporation for maintaining, managing and repairing industrial estate amenities were treated as a compulsory levy for discharging statutory obligations, not as consideration for a taxable management, maintenance or repair service. Roads, water supply, street lighting and drainage were part of the corporation's statutory functions under the governing industrial development law, so the collections did not have the character of taxable value for service tax. The issue had already been decided in the appellant's own case and the earlier view was accepted by the Board, supporting the conclusion that the levy was not sustainable. Case-Laws Service Tax Tue, 04 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=423044