https://www.taxtmi.com/caselaws?id=754893 Charges collected for statutory proof testing and quality assurance of firearms by a Government of India establishment were treated as a statutory fee for a mandatory public safety function, not as consideration for technical inspection and certification service. The analysis applied the principle that sovereign or public authority activities performed under the arms law and rules, in discharge of a compulsory statutory duty, fall outside the ambit of service tax. On that basis, the charges were held not liable to service tax, and the related demand, interest, and penalties could not survive. en-us Tue, 02 Jul 2024 00:00:00 +0530 Tue, 02 Jul 2024 14:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754893 Charges collected for statutory proof testing and quality assurance of firearms by a Government of India establishment were treated as a statutory fee for a mandatory public safety function, not as consideration for technical inspection and certification service. The analysis applied the principle that sovereign or public authority activities performed under the arms law and rules, in discharge of a compulsory statutory duty, fall outside the ambit of service tax. On that basis, the charges were held not liable to service tax, and the related demand, interest, and penalties could not survive. Case-Laws Service Tax Tue, 02 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754893