https://www.taxtmi.com/caselaws?id=800694 Statutory payments to State Governments are outside service tax only when they are taxes; payments constituting consideration or fees for services attract service tax under the reverse charge mechanism. Rural infrastructure and road development levy and forest transit fee were characterised as fees for services rather than taxes and were therefore liable to reverse-charge service tax. As payment of the tax entitled the assessee to corresponding Cenvat credit, no mala fides arose and the demand was limited to the normal limitation period. Cenvat credit becoming available after payment may be refunded in cash under the CGST transitional provisions. en-us Mon, 05 Oct 2026 00:00:00 +0530 Sat, 10 Oct 2026 08:32:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800694 Statutory payments to State Governments are outside service tax only when they are taxes; payments constituting consideration or fees for services attract service tax under the reverse charge mechanism. Rural infrastructure and road development levy and forest transit fee were characterised as fees for services rather than taxes and were therefore liable to reverse-charge service tax. As payment of the tax entitled the assessee to corresponding Cenvat credit, no mala fides arose and the demand was limited to the normal limitation period. Cenvat credit becoming available after payment may be refunded in cash under the CGST transitional provisions. Case-Laws Service Tax Mon, 05 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800694