https://www.taxtmi.com/caselaws?id=801133 Token amounts collected from designated roadside establishments under a passenger-facility scheme did not constitute consideration for a taxable declared service. Taxability under the Finance Act, 1994 requires an activity undertaken by one person for another for consideration. The prescribed provision of passenger amenities and regulated bus halts served safety, hygiene and administrative purposes, without an identifiable service-provider and service-recipient relationship or quid pro quo. Permitting buses to stop at approved locations was integral to passenger transportation and did not grant an exclusive right, amount to promotion or marketing, or constitute renting of property. The service-tax demand was therefore unsustainable. en-us Wed, 14 Oct 2026 00:00:00 +0530 Fri, 16 Oct 2026 05:20:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801133 Token amounts collected from designated roadside establishments under a passenger-facility scheme did not constitute consideration for a taxable declared service. Taxability under the Finance Act, 1994 requires an activity undertaken by one person for another for consideration. The prescribed provision of passenger amenities and regulated bus halts served safety, hygiene and administrative purposes, without an identifiable service-provider and service-recipient relationship or quid pro quo. Permitting buses to stop at approved locations was integral to passenger transportation and did not grant an exclusive right, amount to promotion or marketing, or constitute renting of property. The service-tax demand was therefore unsustainable. Case-Laws Service Tax Wed, 14 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801133