Assessment against deceased sole proprietor requires proceedings against the legal representative, rendering prior assessment and appellate orders inv...
Residential waste collection classification under SAC 999423 defeats composite-supply exemption where facilitating goods are not transferred to the lo...
Condonation of delay permits statutory appeal restoration where inadequate service explanation prevented consideration of reassessment and taxable-inc...
Fees collected by a State forest officer in the course of conservation and regulation of forest access were statutory levies collected in an official capacity and credited to the State's consolidated fund. Because the activity was a sovereign governmental function, it did not constitute taxable Tour Operator service under the Finance Act, 1994, and the officer was not liable for service tax, interest or penalty. The levy of service tax on income arising from State functions was also beyond the department's proper reach, and proceedings against the officer acting only in his official capacity were misconceived. The Tribunal's order was left undisturbed and the appeals were dismissed.
Fees collected by a State forest officer in the course of conservation and regulation of forest access were statutory levies collected in an official capacity and credited to the State's consolidated fund. Because the activity was a sovereign governmental function, it did not constitute taxable Tour Operator service under the Finance Act, 1994, and the officer was not liable for service tax, interest or penalty. The levy of service tax on income arising from State functions was also beyond the department's proper reach, and proceedings against the officer acting only in his official capacity were misconceived. The Tribunal's order was left undisturbed and the appeals were dismissed.
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