https://www.taxtmi.com/caselaws?id=778731 A Government of Odisha entity was held not liable to Service Tax on collections made while performing mandatory statutory and sovereign functions, because the charges were treated as compulsory statutory levies and not consideration for a taxable service. The Tribunal applied the principle that activities carried out by a public authority under law, with amounts transferred to the State exchequer, do not amount to taxable services on these facts. It also found the extended period unsustainable because the record did not show suppression or deliberate intent to evade tax, and the assessee's non-charging of tax was consistent with a bona fide belief. The demand was therefore set aside and consequential relief followed. en-us Wed, 17 Sep 2025 00:00:00 +0530 Mon, 22 Sep 2025 08:33:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778731 A Government of Odisha entity was held not liable to Service Tax on collections made while performing mandatory statutory and sovereign functions, because the charges were treated as compulsory statutory levies and not consideration for a taxable service. The Tribunal applied the principle that activities carried out by a public authority under law, with amounts transferred to the State exchequer, do not amount to taxable services on these facts. It also found the extended period unsustainable because the record did not show suppression or deliberate intent to evade tax, and the assessee's non-charging of tax was consistent with a bona fide belief. The demand was therefore set aside and consequential relief followed. Case-Laws Service Tax Wed, 17 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778731