https://www.taxtmi.com/caselaws?id=771639 Licence fee received for granting the privilege to run bars and allied activities was treated as outside service tax under the negative list regime from 29.03.2013 onwards, because the activity was carried out under statutory authority and within the framework of section 65B(44) and section 66D of the Finance Act, 1994, read with the amended Tamil Nadu Liquor Retail Vending Rules. On that basis, the demand was held unsustainable. Penalties under the Finance Act, 1994 were also found unwarranted, as the dispute involved competing views on taxability of the activity performed by a State instrumentality. The penalties were accordingly set aside. en-us Wed, 07 May 2025 00:00:00 +0530 Wed, 28 May 2025 17:46:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771639 Licence fee received for granting the privilege to run bars and allied activities was treated as outside service tax under the negative list regime from 29.03.2013 onwards, because the activity was carried out under statutory authority and within the framework of section 65B(44) and section 66D of the Finance Act, 1994, read with the amended Tamil Nadu Liquor Retail Vending Rules. On that basis, the demand was held unsustainable. Penalties under the Finance Act, 1994 were also found unwarranted, as the dispute involved competing views on taxability of the activity performed by a State instrumentality. The penalties were accordingly set aside. Case-Laws Service Tax Wed, 07 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771639