https://www.taxtmi.com/caselaws?id=797734 Charges collected by an autonomous body for SOFTEX certification, no-objection certificates and export-related assistance constitute taxable Business Support Service when they directly facilitate recipients' business operations. Governmental authorisation or exclusive performance does not make an activity sovereign; exclusion applies only to compulsory statutory levies paid into the Government account, not charges retained by the service provider. Failure to declare such taxable receipts in service tax returns, despite registration and tax compliance for other services, supports invocation of the extended limitation period. Continued failure to assess, disclose and pay tax may also sustain penalty. en-us Tue, 25 Aug 2026 00:00:00 +0530 Thu, 27 Aug 2026 08:28:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797734 Charges collected by an autonomous body for SOFTEX certification, no-objection certificates and export-related assistance constitute taxable Business Support Service when they directly facilitate recipients' business operations. Governmental authorisation or exclusive performance does not make an activity sovereign; exclusion applies only to compulsory statutory levies paid into the Government account, not charges retained by the service provider. Failure to declare such taxable receipts in service tax returns, despite registration and tax compliance for other services, supports invocation of the extended limitation period. Continued failure to assess, disclose and pay tax may also sustain penalty. Case-Laws Service Tax Tue, 25 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797734