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TMI Blog2011 (5) TMI 614X X X X Extracts X X X X X X X X Extracts X X X X ..... to all Indian Railways for safe train operation and improvement thereon for safety of passengers and materials; b) Developing of designs and standards for railway rolling stock, equipment and materials for undertaking research, investigations and testing as necessary for effective and efficient functioning of railways in the interest of public utility. c) Giving Technical advice in area of track structure and design, wagon, coaches, signaling systems etc for the purpose of safe train operation and design improvement for safety of passengers and materials. d) Developing indigenous substitutes for railway equipments and materials and in the development of indigenous capacity for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sultancy as defined under section 65(92) of Finance Act 1994; (ii) Intellectual Property Rights under section 65(55b) of Finance Act, 1994; (iii) Technical Inspection and Certification Service under section 65(106) of Finance Act, 1994; 7. Revenue issued a Show Cause Notice dated 17-10-08 proposing demand of service tax on amounts received as consideration for the said three services during the period 01-04-2003 to 31-03-2008. The Notice was adjudicated by Order dated 30-09-2009 issued by Commissioner of Central Excise, Lucknow which is under challenge in this appeal. The impugned order confirmed duty demand of Rs.8,54,19,123/- to be paid by the Appellant. No penalty was imposed under the order. 8. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unctions are performed in terms of specific responsibility assigned to them under the law in force. For examples, the Regional Reference Standards Laboratories (RRSL) undertake verification, approval and calibration of weighing and measuring instruments; the Regional Transport officer (RTO) issues fitness certificate to the vehicles; the Directorate of Boilers inspects and issues certificate for boilers; or Explosive Department inspects and issues certificate for petroleum storage tanks, LPG/CNG tank in terms of provisions of the relevant laws. Fee as prescribed is charged and the same is ultimately deposited into the Government Treasury. A doubt has arisen whether such activities provided, by a sovereign/public authority required to be pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ry function". The functions detailed in the circular are of a type where a member of the public is compelled to seek the discharge of a function by a public authority for carrying on with his activities. For example a person using a weighing scale has to get it certified by a public authority. A person wanting to run a motor vehicle on public road has to get the vehicle certified for fitness for use on roads. 12. Technical Consultancy and transfer of Intellectual Property Rights dealt with in the case are quite different. This is a case where a person wanting to undertake a commercial activity seeks help from an arm of the government. Just because the organization giving such service is constituted under a statute of the Parliament the act ..... X X X X Extracts X X X X X X X X Extracts X X X X
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