https://www.taxtmi.com/caselaws?id=445417 Statutory receipts collected by an infrastructure corporation for land allotment, transfer, processing, supervision, rent, interest on delayed payment, occupation charges, water charges, ground rent and cess were treated as charges arising from its enabling statute and not as consideration for taxable services, so they were held outside service tax. By contrast, receipts from Ekamra Hat were classified as Mandap Keeper Service, maintenance charges for upkeep and allied facilities as Maintenance and Repair Service, and contract receipts from construction-related work as Commercial and Industrial Construction Service, making those receipts taxable. The major demand was therefore set aside, with liability sustained only on the identified taxable service receipts and penalty vacated. en-us Tue, 17 Oct 2023 00:00:00 +0530 Tue, 07 Nov 2023 11:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445417 Statutory receipts collected by an infrastructure corporation for land allotment, transfer, processing, supervision, rent, interest on delayed payment, occupation charges, water charges, ground rent and cess were treated as charges arising from its enabling statute and not as consideration for taxable services, so they were held outside service tax. By contrast, receipts from Ekamra Hat were classified as Mandap Keeper Service, maintenance charges for upkeep and allied facilities as Maintenance and Repair Service, and contract receipts from construction-related work as Commercial and Industrial Construction Service, making those receipts taxable. The major demand was therefore set aside, with liability sustained only on the identified taxable service receipts and penalty vacated. Case-Laws Service Tax Tue, 17 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445417