https://www.taxtmi.com/caselaws?id=254488 The Tribunal upheld the decision that the appellant, a Government organization, was liable to pay service tax for transporting levy sugar as part of the Public Distribution System. Despite the appellant's argument that the transportation activity was a statutory function exempt from service tax, the Tribunal ruled that being a Limited Company, the appellant was not entitled to exemption solely based on the statutory nature of the function. The order requiring payment of the outstanding amount was upheld, emphasizing the appellant's obligation to pay service tax on Goods Transport Agency services, even if part of a statutory function. en-us Thu, 21 Aug 2014 00:00:00 +0530 Tue, 23 Dec 2014 07:24:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254488 The Tribunal upheld the decision that the appellant, a Government organization, was liable to pay service tax for transporting levy sugar as part of the Public Distribution System. Despite the appellant's argument that the transportation activity was a statutory function exempt from service tax, the Tribunal ruled that being a Limited Company, the appellant was not entitled to exemption solely based on the statutory nature of the function. The order requiring payment of the outstanding amount was upheld, emphasizing the appellant's obligation to pay service tax on Goods Transport Agency services, even if part of a statutory function. Case-Laws Service Tax Thu, 21 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254488