https://www.taxtmi.com/caselaws?id=467019 Fees collected under Standard & Labelling and Processing Fee pursuant to statutory regulations, where pre-notified and fixed by the competent authority, constitute performance of statutory obligations rather than a taxable technical inspection and certification service. Applying the established position to subsequent periods raising the same issue, service tax was held not leviable on those fees under the Finance Act, 1994. The impugned demand was set aside and the appeal was allowed. en-us Tue, 16 Sep 2025 00:00:00 +0530 Wed, 19 Aug 2026 17:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467019 Fees collected under Standard & Labelling and Processing Fee pursuant to statutory regulations, where pre-notified and fixed by the competent authority, constitute performance of statutory obligations rather than a taxable technical inspection and certification service. Applying the established position to subsequent periods raising the same issue, service tax was held not leviable on those fees under the Finance Act, 1994. The impugned demand was set aside and the appeal was allowed. Case-Laws Service Tax Tue, 16 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467019