https://www.taxtmi.com/caselaws?id=430977 Fees collected for carrying out statutory functions under the Energy Conservation Act and the relevant regulations were treated as part of mandatory public duties, not as a voluntary commercial service. The Tribunal noted that the charges were pre-notified and fixed by authority, and that the same issue had already been decided in the respondent's favour for an earlier period. On that basis, fees received for statutory performance were held not liable to service tax under the category of technical inspection and certification service, and the challenge to dropping the proceedings failed. en-us Thu, 24 Nov 2022 00:00:00 +0530 Fri, 02 Dec 2022 11:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=430977 Fees collected for carrying out statutory functions under the Energy Conservation Act and the relevant regulations were treated as part of mandatory public duties, not as a voluntary commercial service. The Tribunal noted that the charges were pre-notified and fixed by authority, and that the same issue had already been decided in the respondent's favour for an earlier period. On that basis, fees received for statutory performance were held not liable to service tax under the category of technical inspection and certification service, and the challenge to dropping the proceedings failed. Case-Laws Service Tax Thu, 24 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=430977