TaxTMI 
TaxTMI 
2017 (5) TMI 1466
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....f quality assurance. 3. Impugned communication dated 27th July, 2010 reads as under:- "M/s Standard Gun Works, Industrial Estate Extension Area, JAMMU CANTT-180003 (J&K) DETAILS OF SERVICE TAX ON QA CHARGES FOR THE PERIOD W.E.F. 01 JULY2003 to 31MARCH 2010 Ref: (i) HQ DQA (A) New Delhi letter No. 94297/QA Charges & ST/DGQA/DQA (A) TC/OFB dated 04 June 10 (copy enclosed) (ii) This Estt letter of even no. dated 13 Nov 2009 Dear Sir, In the light of HQ DQA (A) New Delhi letter quoted under reference (i) above, you are requested to deposit the Service Tax w.e.f 01 July 2003 to 31 March 2010 with interest at the earliest. The Service Tax arrears in respect of you....
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....s of J&K State. Section 64 (Chapter V) of the Finance Act, 1994 is not applicable to the J&K State. It is also not in dispute that source to demand service tax is as per Chapter V of the Finance Act 1994. The learned counsel appearing for the respondents is relying on Rule 4 of the Place of Provisions of Services Rules, 2012 which states that the place where the services are actually performed the service tax is leviable to justify the demand of service tax. We need not go into the said issue in view of the other grounds which is raised and emphasised. The Government of India, Ministry of Finance, Department of Revenue Tax Resource Unit by Circular No. 96/7/2007-ST, New Delhi dated 23rd August, 2007 issued clarifications to various services....
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.... are purely in public interest and are undertaken as mandatory and statutory functions. These are not to be treated as services provided for a consideration. Therefore, such activities assigned to and performed by a sovereign public authority under the provisions of any law, do not constitute taxable services. Any amount/fee collected in such cases are not to be treated as consideration for the purpose of levy of service tax. However, if a sovereign/public authority provides a service, which is not in the nature of statutory activity and the same is undertaken for a consideration (not a statutory fee), then in such cases, service tax would be leviable as long as the activity undertaken falls within the scope of a taxable service as defined.....
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....d are deposited into the Government account. The testing of shot guns is similar to testing of gas cylinders, boilers and certificate given is similar to those given by RTO and electrical inspectorate. Hence on the same lines, I hold that the activity carried out by the notice pertaining to safety and health of the public which is mandated by the statutory requirement under the Indian Law. Therefore, such activities are purely in public interest and are undertaken as mandatory and statutory functions. These are not to be treated as services provided for a consideration. As it involves the safety of the public and it is bounden duty of the State to protect its citizens. Therefore, such activities assigned to and performed by a sover....