https://www.taxtmi.com/caselaws?id=773244 Transfer fees and miscellaneous charges collected from plot-holders, including floating charges, administration charges and the share of the infrastructure up-gradation fund, were treated as statutory levies under the industrial estate framework rather than consideration for any taxable service. The share of the infrastructure up-gradation fund, collected on behalf of industrial associations and reimbursed to them, was also found not to amount to service consideration. The issue was treated as already covered by the corporation's earlier case and as no longer res integra, so the charges were held not liable to service tax. en-us Mon, 16 Jun 2025 00:00:00 +0530 Fri, 20 Jun 2025 08:34:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773244 Transfer fees and miscellaneous charges collected from plot-holders, including floating charges, administration charges and the share of the infrastructure up-gradation fund, were treated as statutory levies under the industrial estate framework rather than consideration for any taxable service. The share of the infrastructure up-gradation fund, collected on behalf of industrial associations and reimbursed to them, was also found not to amount to service consideration. The issue was treated as already covered by the corporation's earlier case and as no longer res integra, so the charges were held not liable to service tax. Case-Laws Service Tax Mon, 16 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773244