https://www.taxtmi.com/caselaws?id=753838 Service tax on export pass fees paid to the State Excise Department was treated as not sustainable because the fees were paid only to obtain export permits for liquor clearance, not as consideration for a taxable service. The Tribunal relied on earlier authority and on the retrospective effect of Section 117(1) of the Finance Act, 2019, which negated service tax on State Government charges connected with liquor-related privileges for the relevant period. As the underlying State levy had been retrospectively invalidated, rejection of refund could not stand, and consequential interest was also accepted. en-us Fri, 07 Jun 2024 00:00:00 +0530 Tue, 11 Jun 2024 17:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753838 Service tax on export pass fees paid to the State Excise Department was treated as not sustainable because the fees were paid only to obtain export permits for liquor clearance, not as consideration for a taxable service. The Tribunal relied on earlier authority and on the retrospective effect of Section 117(1) of the Finance Act, 2019, which negated service tax on State Government charges connected with liquor-related privileges for the relevant period. As the underlying State levy had been retrospectively invalidated, rejection of refund could not stand, and consequential interest was also accepted. Case-Laws Service Tax Fri, 07 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753838