https://www.taxtmi.com/caselaws?id=347604 Making vehicles available by a State Government department to the Army, GREF and the public in special geographic circumstances was treated as a public-interest activity performed in discharge of a statutory function. On that basis, the activity was not liable to Service Tax as Goods Transport Agency service or rent-a-cab service. Circular No. 89/7/2006-ST was applied for the principle that government activities carried out as mandatory or statutory functions in public interest are not taxable merely because consideration is received. The demand and penalties were therefore unsustainable. en-us Fri, 01 Sep 2017 00:00:00 +0530 Thu, 26 Apr 2018 11:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347604 Making vehicles available by a State Government department to the Army, GREF and the public in special geographic circumstances was treated as a public-interest activity performed in discharge of a statutory function. On that basis, the activity was not liable to Service Tax as Goods Transport Agency service or rent-a-cab service. Circular No. 89/7/2006-ST was applied for the principle that government activities carried out as mandatory or statutory functions in public interest are not taxable merely because consideration is received. The demand and penalties were therefore unsustainable. Case-Laws Service Tax Fri, 01 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347604