https://www.taxtmi.com/article/detailed?id=6410 Services performed solely to discharge statutory obligations are not taxable as service tax when the activity is mandated by law or is integral to completing manufacture. Statutory packing or labeling required for marketing a product may constitute part of the manufacturing process rather than a separate taxable service. Similarly, activities carried out for state/public authorities to fulfill statutory functions are treated as sovereign/public functions and not as taxable services, with fees regarded as compulsory levies deposited to the treasury. en-us Thu, 27 Aug 2015 08:26:38 +0530 Thu, 27 Aug 2015 08:26:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=6410 Services performed solely to discharge statutory obligations are not taxable as service tax when the activity is mandated by law or is integral to completing manufacture. Statutory packing or labeling required for marketing a product may constitute part of the manufacturing process rather than a separate taxable service. Similarly, activities carried out for state/public authorities to fulfill statutory functions are treated as sovereign/public functions and not as taxable services, with fees regarded as compulsory levies deposited to the treasury. Articles Service Tax Thu, 27 Aug 2015 08:26:38 +0530 https://www.taxtmi.com/article/detailed?id=6410