https://www.taxtmi.com/caselaws?id=343728 Service tax was held inapplicable to the testing fee charged for proof testing of firearms by a Government Quality Assurance establishment, because the activity was treated as a statutory and mandatory function carried out for public safety and the fee was collected only under the Arms Rules, 1962, not as consideration for a taxable service. The Court also applied the earlier view that Section 64 of the Finance Act, 1994 did not extend to Jammu and Kashmir and relied on the departmental circular stating that sovereign or public authority functions performed under law do not amount to taxable services. The demand notice was therefore unsustainable. en-us Mon, 17 Apr 2017 00:00:00 +0530 Tue, 02 Jan 2018 10:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343728 Service tax was held inapplicable to the testing fee charged for proof testing of firearms by a Government Quality Assurance establishment, because the activity was treated as a statutory and mandatory function carried out for public safety and the fee was collected only under the Arms Rules, 1962, not as consideration for a taxable service. The Court also applied the earlier view that Section 64 of the Finance Act, 1994 did not extend to Jammu and Kashmir and relied on the departmental circular stating that sovereign or public authority functions performed under law do not amount to taxable services. The demand notice was therefore unsustainable. Case-Laws Service Tax Mon, 17 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343728