TaxTMI 
TaxTMI 
TaxTMI 
2025 (9) TMI 1220
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....ingly, Service Tax was demanded under this service for the period 2007-08 to 2011-12 vide Show Cause Notice dated 14/10/2012 by invoking the extended period provisions. After due process, the Adjudicating Authority confirmed the demand. Being aggrieved, the appellant is before the Tribunal. 2. The Learned Authorized Representative for the appellant submits that the Odisha Housing Board has been constituted by the Government of Orissa under Orissa Housing Board Act, 1968. They undertook the work allotted by them to the Government of Orissa towards the Housing schemes announced by the Government. Towards this, they undertake various activities like taking up advertisement & publicity work, sale of application form, sale of Tender Paper, etc.....
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....d may be set aside on account of time bar also. 6. The Learned AR reiterates the finding of the lower authority. He submits that appellant has been providing various services for which no Service Tax was paid by them till the matter was verified and investigated by the Revenue officials. Therefore, he justifies the confirmed demand. 7. Heard both sides and perused the appeal records and documentary evidence placed before us. 8. We find that admittedly, the appellant is directly functioning under Government of Odisha. All the revenues collected by them goes to the State Exchequer. They are not any commercial establishment nor are they any State Government undertaking. 9. Delhi Bench in the case of Rajasthan Housing Board Vs. Commissioner....
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....ther documents on record makes it clear that the findings in para 5.15 are against the facts of the case and against the said documentary evidence. It is nowhere denied that the said deposits are being used by the appellant for the construction of Government Primary School, Dispensary, Police Chowki, Fire Station etc. as are required for the overall development of public facilities in the township as created by the appellant. 19. In view of the above discussion, we hold that the appellant is neither such a body corporate as is required for Section 65(12) of Finance Act, 1994 nor the funds as that of ASC charges and hire-purchase charges are the income of the appellant, who is held to be engaged in rendering construction services as contra....
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...., the service fees or service charges collected by MIDC are obviously in the nature of compulsory levy which is used by MIDC in discharging statutory obligations under Section 14. We find that even in the Order-in-Original, there is no finding of fact recorded that the service rendered for which Service Tax was sought to be levied was not in the nature of statutory obligation. 14. MIDC is a statutory Corporation which is virtually a wing of the State Government. It discharges several sovereign functions. In our view, the Revenue ought not to have compelled MIDC to prefer Appeals before Appellate Tribunal. Not only that MIDC was driven to prefer Appeals before the Appellate Tribunal, these groups of Appeals were preferred by the Revenue. N....
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....ed 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 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 na....
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....that the said Corporation is acting as a wing of the Government. In the case of Managing Director, Haryana State Industrial Development Corporation, the Apex Court was considering the role played by Haryana State Industrial Development Corporation. The Apex Court held that the said Corporation discharges sovereign functions. The Apex Court also held that considering the objects and purport for which the said Corporation of Haryana has been constituted, the function discharged by the Corporation must be held as Governmental function. 14. MIDC is a statutory Corporation which is virtually a wing of the State Government. It discharges several sovereign functions. In our view, the Revenue ought not to have compelled MIDC to prefer Appeals bef....