https://www.taxtmi.com/caselaws?id=762506 Service tax was held inapplicable to proof testing and certification charges for shotguns, because the activity was a mandatory statutory function carried out by a public authority in public interest rather than a taxable service rendered for consideration. Relying on the coordinate bench ruling and departmental circulars, the HC treated the amount as a testing fee attached to the statutory function and applied the exemption from service tax. Since the principal levy failed, the demand for interest also could not survive, and the impugned communications were quashed. en-us Wed, 20 Nov 2024 00:00:00 +0530 Tue, 03 Dec 2024 08:44:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762506 Service tax was held inapplicable to proof testing and certification charges for shotguns, because the activity was a mandatory statutory function carried out by a public authority in public interest rather than a taxable service rendered for consideration. Relying on the coordinate bench ruling and departmental circulars, the HC treated the amount as a testing fee attached to the statutory function and applied the exemption from service tax. Since the principal levy failed, the demand for interest also could not survive, and the impugned communications were quashed. Case-Laws Service Tax Wed, 20 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762506