https://www.taxtmi.com/caselaws?id=769426 Activities undertaken by a statutory forest department in eco-tourism, jungle safari, sightseeing and accommodation were treated as part of its statutory conservation functions under the wildlife law, not as commercial tour operator or short-term accommodation services. The fees were fixed by government and were used for conservation and related welfare purposes, which supported the view that charges collected in discharge of a public authority's legal duties do not by themselves create taxability. On that basis, the demand was held unsustainable and the activities were not taxable as the identified services. en-us Thu, 24 Apr 2025 00:00:00 +0530 Thu, 24 Apr 2025 12:19:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769426 Activities undertaken by a statutory forest department in eco-tourism, jungle safari, sightseeing and accommodation were treated as part of its statutory conservation functions under the wildlife law, not as commercial tour operator or short-term accommodation services. The fees were fixed by government and were used for conservation and related welfare purposes, which supported the view that charges collected in discharge of a public authority's legal duties do not by themselves create taxability. On that basis, the demand was held unsustainable and the activities were not taxable as the identified services. Case-Laws Service Tax Thu, 24 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769426