https://www.taxtmi.com/caselaws?id=769794 CESTAT New Delhi ruled in favor of the assessee in a service tax dispute concerning license fees paid to Railways for catering services on trains. The Tribunal found that license fees paid to Railways do not constitute consideration for taxable services under section 66D of the Finance Act. Since the license fee itself was not taxable consideration, the reverse charge mechanism under Notification No.30/2012 was inapplicable. The Commissioner (Appeals) had dropped demand of Rs.1,43,55,406 for 2013-16 but confirmed Rs.50,98,356 for 2016-17 based on notification amendments. CESTAT set aside the appellate order entirely, allowing the appeal and rejecting all service tax demands with interest and penalties. en-us Tue, 08 Apr 2025 00:00:00 +0530 Fri, 02 May 2025 08:54:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769794 CESTAT New Delhi ruled in favor of the assessee in a service tax dispute concerning license fees paid to Railways for catering services on trains. The Tribunal found that license fees paid to Railways do not constitute consideration for taxable services under section 66D of the Finance Act. Since the license fee itself was not taxable consideration, the reverse charge mechanism under Notification No.30/2012 was inapplicable. The Commissioner (Appeals) had dropped demand of Rs.1,43,55,406 for 2013-16 but confirmed Rs.50,98,356 for 2016-17 based on notification amendments. CESTAT set aside the appellate order entirely, allowing the appeal and rejecting all service tax demands with interest and penalties. Case-Laws Service Tax Tue, 08 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769794