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2019 (1) TMI 502
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....Mr. P. Rajan, AR For the Respondent ORDER Per: P. ANJANI KUMAR M/s. Karnataka Govt. Insurance Dept. (KGID), the appellants, have been issued a SCN alleging that they are providing service under the category of "General Insurance Service and Life Insurance Service" defined under Section 65 (49) and Section 65 (41) of the Finance Act, 1994. The Commissioner of Service Tax, Bangalore vide or....
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....irtue of Rule 20 & 21 of the Karnataka Govt. Servants (compulsory Life Insurance) Rules, 1958. Therefore, they do not come under the definition of 'insurance service' in terms of Section 65 (61) of Finance Act, 1994. CBEC has already considered and held that sovereign/public authority do not come under levy of Service Tax. The activity is purely of public interest and is undertaken as mandatory an....
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....reign/public authorities under the provision of law are in the nature of statutory obligations which are to be fulfilled in accordance with law. The fee collected by them for performing such activities is in the nature of compulsory levy as per the provisions of the relevant statute, and it is deposited into the Govt. treasury. Such activity is purely in public interest and it is undertaken as man....