https://www.taxtmi.com/caselaws?id=436690 Later precedent on service tax clarified that no tax is leviable on a mandatory statutory function performed by a sovereign or public authority when the fee collected is a compulsory levy deposited in the Government treasury, while tax may apply to non-statutory services rendered for consideration. The Court found that the Tribunal had not examined how that ruling affected the activities of a statutory development corporation under the governing statute, so the earlier Tribunal decision and review order were set aside and the matter was remitted for fresh adjudication on that limited question. en-us Thu, 06 Apr 2023 00:00:00 +0530 Fri, 14 Nov 2025 15:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436690 Later precedent on service tax clarified that no tax is leviable on a mandatory statutory function performed by a sovereign or public authority when the fee collected is a compulsory levy deposited in the Government treasury, while tax may apply to non-statutory services rendered for consideration. The Court found that the Tribunal had not examined how that ruling affected the activities of a statutory development corporation under the governing statute, so the earlier Tribunal decision and review order were set aside and the matter was remitted for fresh adjudication on that limited question. Case-Laws Service Tax Thu, 06 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436690