2026 (5) TMI 200

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ms, Excise & Service Tax Appellate Tribunal, Regional Bench at Ahmedabad (for short 'the tribunal') in Service Tax Appeal No. 12032 of 2019. 2. It is interesting to note that the appeals are preferred by the Commissioner of Central Excise and Central Goods & Services Tax, Bhavnagar against the office of the Deputy Conservator of Forests, Gir Forest, Sinh Sadan, Sasan, Junagadh. Thus, the Commissioner of Central Excise authority is aggrieved by the action of the respondent-Deputy Conservator of Forests, who is the person in charge of wild life division in the district of Junagadh working under the Ministry of Forests and Environment, State of Gujarat. 3. We fail to understand that how an officer of the State Government - Deputy Conserv....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ner of Excise and Central Goods & Services Tax held that the respondent-Deputy Conservator of Forest would fall within the category of "Tour Operator" in terms of Section 65(n)(105) of the Finance Act, 1994. It was further held that the respondent had charged from the visitors such as Entry Fees, Camera Fees and other charges for visiting the forest at Sasan Gir. Hence, it is held that respondent is engaged in the business of planning, scheduling or organizing and arrangement of tours by vehicles, and thus, would be fully covered under the definition of "Tour Operator". By holding thus, it is further held that the respondent has not applied for registration under the appropriate category of the Service Tax at the relevant time and has not o....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ial capacity, and at the behest of the state government. Thus, the respondent - Deputy Conservator of Forest was discharging his sovereign function which cannot be brought within the purview of Service Tax and was not discharging any private function by acting as a Deputy Conservator of Forests. It is also not in dispute that the amount collected in his official capacity is a fee in a nature of compulsory levy which is ultimately is credited to the consolidated funds to the Government of Gujarat since the State Government is the authority which protects and conserves the Forests within its geographical territory. 9. As per Article 246(3) of the Constitution of India, the State legislatures have exclusive power to make laws with respect t....