Case Law Analysis
|Custom, Excise & Service Tax Tribunal
Service Tax Liable on SOFTEX Certification & NoC as Business Support Service | STPI’s SOFTEX Forms : CESTAT (Hyderabad)
The Tribunal confirmed that fees collected by STPI for certifying SOFTEX forms and issuing No Objection Certificates constitute a taxable business support service under the Finance Act, 1994. This makes such charges liable to service tax, affecting all software parks and entities seeking SOFTEX certification.