https://www.taxtmi.com/caselaws?id=345187 Statutory quality inspection and proof testing of arms and ammunition was treated as a mandatory public safety function, with the prescribed fee characterised as a compulsory levy attached to a sovereign/public authority role rather than consideration for a taxable service. On that basis, the charges were held not liable to service tax under technical inspection and certification service. Because the underlying tax levy itself did not arise, no independent interest liability could survive on delayed payment. The order confirming service tax and consequential interest was therefore set aside, and the assessee's appeal succeeded. en-us Mon, 19 Jun 2017 00:00:00 +0530 Tue, 11 Jul 2017 07:16:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345187 Statutory quality inspection and proof testing of arms and ammunition was treated as a mandatory public safety function, with the prescribed fee characterised as a compulsory levy attached to a sovereign/public authority role rather than consideration for a taxable service. On that basis, the charges were held not liable to service tax under technical inspection and certification service. Because the underlying tax levy itself did not arise, no independent interest liability could survive on delayed payment. The order confirming service tax and consequential interest was therefore set aside, and the assessee's appeal succeeded. Case-Laws Service Tax Mon, 19 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345187