https://www.taxtmi.com/caselaws?id=341932 The Tribunal held that the appellant, a statutory body performing mandatory statutory functions under the Employees Provident Fund and Miscellaneous Provisions Act, 1952, is not liable to pay service tax. The activities, including fund management and collection of charges, were deemed non-taxable as they were in the nature of statutory obligations, not services provided for consideration. The Tribunal found penalties and extended period demands imposed on the appellant unsustainable, emphasizing that public authorities performing statutory duties are not engaged in taxable services. The appellant's appeals were allowed, and the impugned orders were set aside. en-us Thu, 13 Apr 2017 00:00:00 +0530 Thu, 09 Nov 2017 16:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341932 The Tribunal held that the appellant, a statutory body performing mandatory statutory functions under the Employees Provident Fund and Miscellaneous Provisions Act, 1952, is not liable to pay service tax. The activities, including fund management and collection of charges, were deemed non-taxable as they were in the nature of statutory obligations, not services provided for consideration. The Tribunal found penalties and extended period demands imposed on the appellant unsustainable, emphasizing that public authorities performing statutory duties are not engaged in taxable services. The appellant's appeals were allowed, and the impugned orders were set aside. Case-Laws Service Tax Thu, 13 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341932