https://www.taxtmi.com/caselaws?id=784822 Service tax was held unsustainable on payments made for police security, vendor registration, tender cost and inspection charges, because the police charges related to a statutory function, the inspection charges were integral to distribution activity, and the registration and tender amounts were part of the bidding process rather than consideration for any service. Amounts recovered for pre-term resignation or breach of tender conditions were treated as compensatory receipts, not payment for tolerating an act or situation. Following settled precedent and the applicable departmental circular, the demand for service tax, interest and penalty was set aside and relief was granted to the assessee. en-us Wed, 07 Jan 2026 00:00:00 +0530 Tue, 13 Jan 2026 08:29:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784822 Service tax was held unsustainable on payments made for police security, vendor registration, tender cost and inspection charges, because the police charges related to a statutory function, the inspection charges were integral to distribution activity, and the registration and tender amounts were part of the bidding process rather than consideration for any service. Amounts recovered for pre-term resignation or breach of tender conditions were treated as compensatory receipts, not payment for tolerating an act or situation. Following settled precedent and the applicable departmental circular, the demand for service tax, interest and penalty was set aside and relief was granted to the assessee. Case-Laws Service Tax Wed, 07 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784822