https://www.taxtmi.com/caselaws?id=799973 Governmental services involving registration, testing, calibration, safety checks or certification required by law qualify for service-tax exemption. Licences, permissions and registrations satisfy that requirement where they are indispensable to lawfully carrying on the business; fees paid for them are consequently exempt from service tax. Separately, a service-tax demand under the Reverse Charge Mechanism cannot be sustained on limitation where any tax paid would have been immediately available as CENVAT credit. The levy on governmental fees therefore fails on both exemption and limitation grounds. en-us Tue, 02 Jun 2026 00:00:00 +0530 Wed, 30 Sep 2026 08:41:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799973 Governmental services involving registration, testing, calibration, safety checks or certification required by law qualify for service-tax exemption. Licences, permissions and registrations satisfy that requirement where they are indispensable to lawfully carrying on the business; fees paid for them are consequently exempt from service tax. Separately, a service-tax demand under the Reverse Charge Mechanism cannot be sustained on limitation where any tax paid would have been immediately available as CENVAT credit. The levy on governmental fees therefore fails on both exemption and limitation grounds. Case-Laws Service Tax Tue, 02 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799973