https://www.taxtmi.com/caselaws?id=421267 Activities of a Government authority in collecting entry fee, canter ride charges and short-term accommodation charges for access to a tiger reserve were treated as statutory functions rather than taxable commercial services. The charges were deposited into the Government exchequer, supporting the view that the collections were fees levied in the course of wildlife administration. On that basis, the analysis relied on the negative list, the Mega Exemption Notification and the TRU circular to conclude that admission-related services for a national park, wildlife sanctuary or tiger reserve fall within the exemption framework and are not subject to service tax as tour operator or accommodation services. en-us Fri, 01 Apr 2022 00:00:00 +0530 Thu, 21 Apr 2022 08:31:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421267 Activities of a Government authority in collecting entry fee, canter ride charges and short-term accommodation charges for access to a tiger reserve were treated as statutory functions rather than taxable commercial services. The charges were deposited into the Government exchequer, supporting the view that the collections were fees levied in the course of wildlife administration. On that basis, the analysis relied on the negative list, the Mega Exemption Notification and the TRU circular to conclude that admission-related services for a national park, wildlife sanctuary or tiger reserve fall within the exemption framework and are not subject to service tax as tour operator or accommodation services. Case-Laws Service Tax Fri, 01 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421267