Service tax not leviable on statutory charges collected from land allottees as fixed by IDCO

Orissa Industrial Infrastructure Development Corporation Vs Commissioner of Central Excise (CESTAT Kolkata) CESTAT Kolkata held that processing fee, transfer fee, administrative charges, etc. collected from land allottees as fixed by IDCO are statutory in nature. Accordingly, service tax is not leviable on the same. Facts- The appellant is a statutory corporation established under IDCO Act, 1980 to carry out the Governmental functions for development of industrial infrastructures in the State of Orissa. In consequence of the IDCO Act, 1980, all these Income Heads of the appellant are related ...