2015 (6) TMI 1057

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....age to the employees of the State Government in pursuance of Rules 22A and 22B of Part I KSR and also for providing general insurance coverage for the assets of the government/Governmental institutions was liable to pay service tax treating such insurance as taxable service as defined in the Finance Act, 1994. By the judgment under appeal, learned single Judge held that the life insurance provided pursuant to Rules 22A and 22B of Part I KSR is not exigible for service tax. It is this judgment which is under challenge before us. 2.We heard learned standing counsel for the appellants and the learned special Government Pleader appearing for the respondent. 3.The short issue raised for consideration is whether the conclusion of the learne....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....egional Transport Officer (RTO) issues fitness certificate to the vehicles; the Directorate of Boilers inspects and issues certificate for boilers; or Explosive Department inspects and 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 service tax. 2. The issue has been examined. The Board is of the view that the activities performed by the sovereign/ public authorities under the provi....