https://www.taxtmi.com/caselaws?id=799896 Licence fees and additional licence fees paid for a State-granted exclusive liquor privilege are statutory imposts, not consideration for a taxable service, where the State assumes no reciprocal service obligation. Before 1 April 2016, the grant did not constitute support services and fell within the Negative List; later expansion of taxable Government services retained the requirement of an activity for consideration. Retrospective relief also neutralised service tax on relevant liquor-licence and application fees after that date. Extended limitation does not apply absent suppression of facts with intent to evade tax; consequently, the related tax, interest and penalties do not subsist. en-us Fri, 25 Sep 2026 00:00:00 +0530 Tue, 29 Sep 2026 08:34:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799896 Licence fees and additional licence fees paid for a State-granted exclusive liquor privilege are statutory imposts, not consideration for a taxable service, where the State assumes no reciprocal service obligation. Before 1 April 2016, the grant did not constitute support services and fell within the Negative List; later expansion of taxable Government services retained the requirement of an activity for consideration. Retrospective relief also neutralised service tax on relevant liquor-licence and application fees after that date. Extended limitation does not apply absent suppression of facts with intent to evade tax; consequently, the related tax, interest and penalties do not subsist. Case-Laws Service Tax Fri, 25 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799896