https://www.taxtmi.com/caselaws?id=468420 Charges collected by the forest department for permits, park entry and related facilitation were examined for service tax under tour operator and accommodation heads, but the collections were treated as statutory fees linked to conservation and regulation of entry into forest areas. Because the amounts were credited to the State treasury and arose from mandatory statutory functions, they were held not to be consideration for a taxable service. The tribunal followed an earlier identical ruling and held that the service tax demands, along with interest and penalty confirmations, could not survive on the same reasoning. en-us Thu, 26 Sep 2024 00:00:00 +0530 Tue, 05 May 2026 10:27:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468420 Charges collected by the forest department for permits, park entry and related facilitation were examined for service tax under tour operator and accommodation heads, but the collections were treated as statutory fees linked to conservation and regulation of entry into forest areas. Because the amounts were credited to the State treasury and arose from mandatory statutory functions, they were held not to be consideration for a taxable service. The tribunal followed an earlier identical ruling and held that the service tax demands, along with interest and penalty confirmations, could not survive on the same reasoning. Case-Laws Service Tax Thu, 26 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468420