Applicability of service tax on fee collected by Public Authorities while performing statutory functions /duties under the provisions of a law – regarding

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.... regarding Circular No. 89 / 7 /2006- Service Tax New Delhi, the 18^th 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               ....

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....responsibility assigned to them under the law in force. For examples, the Regional Reference Standards Laboratories (RRSL) undertake verification, approval and calibration of weighing and measuring instruments; the Regional Transport Officer (RTO) issues fitness certificate to the vehicles; the Directorate of Boilers inspects and issues certificate for boilers; or Explosive Department inspects and....

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....it is deposited into the Government treasury. Such activity is purely in public interest and it is undertaken as mandatory and statutory function. These are not in the nature of service to any particular individual for any consideration. Therefore, such an activity performed by a sovereign/public authority under the provisions of law does not constitute provision of taxable service to a person and....