2018 (4) TMI 771

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....) Respondent (Rep bySh. Amresh Jain, DR) PER B. RAVICHANDRAN: The assessee - Appellants is an organization working under the Ministry of Power, Government of India. They are mainly entrusted with the work of developing policies and strategies for self - regulation and market principles within the overall framework of the Energy Conservation Act, 2001. As part of their duties, the assessee....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....o be taxed are in compliance of statutory obligation provide d under the Energy Conservation Act, 2001 and Bureau of Energy Efficiency (Particulars and Manners of their Display on Labels of Room Air Conditioners) Regulations, 2009. He submitted that the Processing Fee and Labeling Fee is collected for certification of energy rating of various electrical appliances like air - conditioners etc. Simi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ed that the assessee - Appellants cannot be put to Service Tax liability. 4. The learned DR reiterated the findings of the original authority and submitted that the clarification issued by the Board stipulates that the activities performed by the sovereign/public authorities under the provision of law are in the nature of statutory obligations and the amount collected for such act should be cre....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....labeling. Even otherwise, the fee collected from such manufacturers who approached the assessee - Appellants for labeling is for statutory performance as per law. We note that the same cannot be subjected to Service Tax liability as per the provision of taxable service. Regarding further disposal of the fee collected, the learned Chartered Accountant submitted that, as per law the assessee - Appel....