https://www.taxtmi.com/caselaws?id=358666 The Tribunal ruled in favor of the appellant, a department of the Government of Rajasthan, in a case concerning the liability for Service Tax on amounts collected by the Forest Department for entry permits and vehicle rentals in Ranthambore National Park. The Tribunal held that the Forest Department's activities were in line with sovereign functions and statutory obligations, not constituting the role of a Tour Operator. Therefore, the amounts collected were deemed as statutory fees for mandatory functions and were not subject to Service Tax as they were not for organizing tours. en-us Wed, 11 Apr 2018 00:00:00 +0530 Tue, 19 Feb 2019 13:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358666 The Tribunal ruled in favor of the appellant, a department of the Government of Rajasthan, in a case concerning the liability for Service Tax on amounts collected by the Forest Department for entry permits and vehicle rentals in Ranthambore National Park. The Tribunal held that the Forest Department's activities were in line with sovereign functions and statutory obligations, not constituting the role of a Tour Operator. Therefore, the amounts collected were deemed as statutory fees for mandatory functions and were not subject to Service Tax as they were not for organizing tours. Case-Laws Service Tax Wed, 11 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358666