https://www.taxtmi.com/caselaws?id=801025 Tender fees paid to obtain tender documents do not constitute consideration for a taxable service where the charge represents the cost of supplying those documents. Taxability under section 65B(44) of the Finance Act, 1994 requires an identifiable service provided for consideration. Supplying tender documents is characterised as their sale or supply, not a service rendered to bidders. Since a tender is only an invitation to offer and creates no contractual service arrangement with each document purchaser, the fee is not liable to service tax. en-us Tue, 13 Oct 2026 00:00:00 +0530 Thu, 15 Oct 2026 05:44:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801025 Tender fees paid to obtain tender documents do not constitute consideration for a taxable service where the charge represents the cost of supplying those documents. Taxability under section 65B(44) of the Finance Act, 1994 requires an identifiable service provided for consideration. Supplying tender documents is characterised as their sale or supply, not a service rendered to bidders. Since a tender is only an invitation to offer and creates no contractual service arrangement with each document purchaser, the fee is not liable to service tax. Case-Laws Service Tax Tue, 13 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801025