Applicability of service tax on fee collected by Public Authorities while performing statutory functions /duties under the provisions of a law – regarding
X X X X Extracts X X X X
X X X X Extracts X X X X
....rvice Tax New Delhi, the 18th December, 2006 F.No. 255/1/2006-CX.4 Government of India Ministry of Finance Department of Revenue (Central Board of Excise and Customs) To Chief Commissioners of Central Excise (All) Chief Commissioners of Customs & Central Excise (All) Commissioners of Service Tax (All) Director General of Service Tax, Mumbai Director General, Central Excise Intelligen....
X X X X Extracts X X X X
X X X X Extracts X X X X
....d issues certificate for petroleum storage tank, LPG/CNG tank in terms of provisions of the relevant laws. Fee as prescribed is charged and the same is ultimately deposited into the Government Treasury. A doubt has arisen whether such activities provided by a sovereign/public authority required to be provided under a statute can be considered as 'provision of service' for the purpose of levy of se....


TaxTMI