https://www.taxtmi.com/caselaws?id=467019 Fees charged under Standard & Labelling and Processing Fee were held not to attract service tax as Technical Inspection and Certification Service because they were levied pursuant to statutory regulations, pre notified and fixed by the competent authority, and arose from performance of statutory obligations. The article applies the earlier reasoned ratio to later periods raising the same legal question and concludes that those fees are exempt from the contested service classification; consequentially the impugned assessment was set aside and the appeal allowed insofar as it challenged taxability of the impugned fees. en-us Tue, 16 Sep 2025 00:00:00 +0530 Mon, 02 Mar 2026 18:36:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467019 Fees charged under Standard & Labelling and Processing Fee were held not to attract service tax as Technical Inspection and Certification Service because they were levied pursuant to statutory regulations, pre notified and fixed by the competent authority, and arose from performance of statutory obligations. The article applies the earlier reasoned ratio to later periods raising the same legal question and concludes that those fees are exempt from the contested service classification; consequentially the impugned assessment was set aside and the appeal allowed insofar as it challenged taxability of the impugned fees. Case-Laws Service Tax Tue, 16 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467019