https://www.taxtmi.com/caselaws?id=442680 The Tribunal dismissed the Revenue's appeal against the order dropping the demand for service tax on collection charges retained by the respondent, engaged in electricity distribution for municipal tax collection. It held that the respondent, a statutory body, did not provide taxable services to the municipal committees. The Tribunal found that the tax collection activity did not fall under 'Business Auxiliary Service' as the municipal committees were not engaged in business activities. Additionally, the services provided were exempted under Notification No. 13/2004-ST, leading to the respondent not being liable for any service tax on the collection charges. en-us Wed, 06 Sep 2023 00:00:00 +0530 Fri, 08 Sep 2023 09:01:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442680 The Tribunal dismissed the Revenue's appeal against the order dropping the demand for service tax on collection charges retained by the respondent, engaged in electricity distribution for municipal tax collection. It held that the respondent, a statutory body, did not provide taxable services to the municipal committees. The Tribunal found that the tax collection activity did not fall under 'Business Auxiliary Service' as the municipal committees were not engaged in business activities. Additionally, the services provided were exempted under Notification No. 13/2004-ST, leading to the respondent not being liable for any service tax on the collection charges. Case-Laws Service Tax Wed, 06 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442680