2015 (6) TMI 1057

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....nic, J. 1.These appeals arise from the common judgment of the learned single Judge in W.P(C).Nos.15892/08 and 19981/09. Both these writ petitions were filed by the Kerala State Insurance Department and the issue raised was, whether the State Insurance Department established for providing life insurance coverage to the employees of the State Government in pursuance of Rules 22A and 22B of Part I ....

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.... Finance Act, 1994 is legally tenable or not. 4.Rule 22A of Part I KSR provides that any person who enters Government service on or after 19th August, 1976 and has not crossed the age of 50 years shall, within a period of one year from the date of such entry in service, subscribe to a policy in the official branch of the State Life Insurance at such rate as may be determined by the Government fro....

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...., 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 issues certificate for petroleum storage tank, LPG/CNG tank in term....

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.... 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, therefore, no service tax is leviable on such activities.....