https://www.taxtmi.com/caselaws?id=790998 Fees collected by a State officer in discharge of sovereign forest-management and conservation duties, and credited to the State's consolidated fund, do not amount to consideration for a taxable commercial service. The activity was treated as a statutory and sovereign function rather than a private tour operator service, so the central service tax levy could not be applied to the permit, entry and allied charges collected in that capacity. The consequential penalty was also unsustainable, and the demand failed. en-us Thu, 23 Apr 2026 00:00:00 +0530 Tue, 05 May 2026 09:09:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790998 Fees collected by a State officer in discharge of sovereign forest-management and conservation duties, and credited to the State's consolidated fund, do not amount to consideration for a taxable commercial service. The activity was treated as a statutory and sovereign function rather than a private tour operator service, so the central service tax levy could not be applied to the permit, entry and allied charges collected in that capacity. The consequential penalty was also unsustainable, and the demand failed. Case-Laws Service Tax Thu, 23 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790998