TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Circulars
of of All Circulars
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Public authorities' statutory function fees exempt from service tax; non-statutory services may incur tax if deemed taxable.</h1> The circular clarifies that fees collected by public authorities while performing statutory functions under the law are not subject to service tax. These activities are considered statutory obligations, and the fees are compulsory levies deposited into the government treasury, not services rendered to individuals for consideration. Therefore, no service tax applies to such activities. However, if a public authority performs non-statutory services for consideration, service tax may be applicable if the activity qualifies as a taxable service. Authorities are advised to follow these guidelines accordingly.
TaxTMI 