2024 (7) TMI 447

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....er-in-Appeal No.139 of 2019 dated 20.03.2019 passed by the second respondent, wherein, the appeal of the petitioner against the Order-in-Original No.33/AC/ST/2018 dated 24.04.2018 passed by the third respondent has been dismissed. 2. The dispute relates to leviability of service tax on the service provided by the petitioner as a part of sovereign functions of the Government of Tamil Nadu. The petitioner deployed some of its staffs to the various banks and private financial institutions for transportation of cash from chest to the ATM centers for being uploaded in ATMs, on payment of charges. 3. The petitioner is aggrieved by the impugned Order-in-Appeal No. 139 of 2019 dated 20.03.2019 on the ground that issue is no longer res integra....

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....s in the nature of compulsory levy as per the provisions of the relevant statute, and it is deposited into the Government treasury. Such activity 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. 3. However, if such authority performs a service, which is not in the nature of statutory activity and the same is undertaken for a consideration not in the nature of statutory fee/levy, then in ....