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2022 (12) TMI 94 - AT - Service TaxClassification of services - fees under the head Standard and Labelling (Registration and labelling Fees) and Processing Fee - whether the fees collected by the respondent was only for furtherance of the enforcement of the provisions of the Energy Conservation Act, 2001 and Bureau of Energy Efficiency (Particulars and Manners of their Display on Labels of Room Air Conditioners) Regulations, 2009? - HELD THAT:- It is not in dispute that the Tribunal in the case of the respondent itself, for the earlier period, allowed the appeal filed by the respondent in a matter where the same issue was involved - reliance placed in appellant own case BUREAU OF ENERGY EFFICIENCY VERSUS CST, DELHI [2018 (4) TMI 771 - CESTAT NEW DELHI] where it was held that The assessee- Appellants, acting in pursuance to the statutory regulations, collected statutorily fixed fee for such performance, cannot be subjected to Service Tax. The period involved in the matter decided earlier by the Tribunal related to the period 2008-09 to 2012-13, also included the negative list. The period involved in the present case is covered by the decision of the Tribunal. The Commissioner committed no illegality in dropping the proceedings - Appeal dismissed.
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