https://www.taxtmi.com/news?id=8 Activities performed by sovereign or public authorities under statutory provisions are statutory obligations; fees charged for those duties are compulsory levies deposited into the government treasury and do not constitute taxable services, so service tax is not leviable. If an authority provides non statutory services for consideration that is not a statutory levy, such services may be taxable. The Board's circulars guide classification but do not substitute for legislative exemption; a general exemption notification is the appropriate mechanism to exempt statutory fees. en-us Tue, 13 Feb 2007 13:37:00 +0530 Fri, 22 Aug 2025 17:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/news?id=8 Activities performed by sovereign or public authorities under statutory provisions are statutory obligations; fees charged for those duties are compulsory levies deposited into the government treasury and do not constitute taxable services, so service tax is not leviable. If an authority provides non statutory services for consideration that is not a statutory levy, such services may be taxable. The Board's circulars guide classification but do not substitute for legislative exemption; a general exemption notification is the appropriate mechanism to exempt statutory fees. News - Tue, 13 Feb 2007 13:37:00 +0530 https://www.taxtmi.com/news?id=8