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    <title>Applicability of service tax on fee collected by Public Authorities while performing statutory functions /duties under the provisions of a law – regarding</title>
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    <description>Activities carried out by sovereign or public authorities pursuant to statutory duties-inspections, verifications, certifications and issuance of statutory certificates-are statutory obligations with fees that are compulsory levies deposited into the treasury; such activities are not the provision of taxable service and are not liable to service tax. By contrast, non statutory services provided for non statutory consideration may attract service tax if they fall within the taxable service ambit.</description>
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      <description>Activities carried out by sovereign or public authorities pursuant to statutory duties-inspections, verifications, certifications and issuance of statutory certificates-are statutory obligations with fees that are compulsory levies deposited into the treasury; such activities are not the provision of taxable service and are not liable to service tax. By contrast, non statutory services provided for non statutory consideration may attract service tax if they fall within the taxable service ambit.</description>
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