https://www.taxtmi.com/caselaws?id=426371 Receipts collected by a statutory development authority while performing mandatory public functions were treated as compulsory statutory levies, not consideration for a taxable service, and the exemption under Notification No. 25/2012-S.T. was applied; the demand on those fees was therefore unsustainable. By contrast, free hold lease rent, miscellaneous receipts and maintenance charges were held to arise from non-statutory services for consideration and were taxable. The show cause notice was also held time-barred because the extended limitation period under the Finance Act, 1994 could not be invoked without proof of fraud, suppression or intent to evade tax. The demand and adjudication were set aside in full. en-us Fri, 05 Aug 2022 00:00:00 +0530 Tue, 16 Aug 2022 09:04:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=426371 Receipts collected by a statutory development authority while performing mandatory public functions were treated as compulsory statutory levies, not consideration for a taxable service, and the exemption under Notification No. 25/2012-S.T. was applied; the demand on those fees was therefore unsustainable. By contrast, free hold lease rent, miscellaneous receipts and maintenance charges were held to arise from non-statutory services for consideration and were taxable. The show cause notice was also held time-barred because the extended limitation period under the Finance Act, 1994 could not be invoked without proof of fraud, suppression or intent to evade tax. The demand and adjudication were set aside in full. Case-Laws Service Tax Fri, 05 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=426371