2015 (6) TMI 914

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.... (T),JJ. For the Appellant : Shri Rajesh Kumar, Adv. & Shri Manish Lodha, CA For the Respondent : Ms Suchitra Sharma, DR ORDER Per: R K Singh: The Stay Application along with Appeal has been filed against Order-in-Original No.20/COMMR/ST/IND/2013, dated 10.07.2013 in terms of which service tax demand of Rs. 73,08,224/- has been confirmed along with interest and penalties under '....

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....s performed by sovereign/public authority under the provisions of law are in nature of statutory obligations which are to be fulfilled in accordance with law. The fee collected by them for performing such activity is in nature of compulsory/ statutory levy as per the provisions of relevant statute and it is deposited into the Govt. treasury. Such activity is undertaken as mandatory and statutory f....

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.... tax on their activity as discussed above. The appellant are executing their work which is statutory in nature. Therefore, we do not find any force in the arguments advanced by the learned A. R." The appellant further claimed that while paying the service tax it had actually added the maintenance charges in the lease rent and paid service tax thereon and produced a chart to support its claim. I....

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....ustrial Development Corporation (supra), we find that the Board's Circular referred to para 7.1. of the said judgement in effect states that the amount received for discharging statutory function and deposited into the Govt. treasury would not be taxable under Finance Act, 1994. In the present case, the amount received as AMC is not deposited in the Govt. treasury. Further there is no constitu....