https://www.taxtmi.com/caselaws?id=759115 CESTAT Ahmedabad allowed the appeal and set aside the order imposing service tax on Gujarat Industrial Development Corporation. The tribunal held that infrastructure up-gradation fund, transfer fees, and miscellaneous charges including sub-letting fees, subdivision charges, amalgamation fees, and collateral fees collected by GIDC were statutory functions under Article 243W of the Constitution. These charges were necessary for maintenance, management and development of industrial estates and could not be subjected to service tax either before or after 01.07.2012. The tribunal ruled that amounts collected on behalf of Industrial Associations and reimbursed to them did not qualify as consideration for services provided by GIDC, making them non-taxable. en-us Mon, 23 Sep 2024 00:00:00 +0530 Tue, 24 Sep 2024 10:13:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759115 CESTAT Ahmedabad allowed the appeal and set aside the order imposing service tax on Gujarat Industrial Development Corporation. The tribunal held that infrastructure up-gradation fund, transfer fees, and miscellaneous charges including sub-letting fees, subdivision charges, amalgamation fees, and collateral fees collected by GIDC were statutory functions under Article 243W of the Constitution. These charges were necessary for maintenance, management and development of industrial estates and could not be subjected to service tax either before or after 01.07.2012. The tribunal ruled that amounts collected on behalf of Industrial Associations and reimbursed to them did not qualify as consideration for services provided by GIDC, making them non-taxable. Case-Laws Service Tax Mon, 23 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759115