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TMI Blog2020 (6) TMI 122X X X X Extracts X X X X X X X X Extracts X X X X ..... Authorities. From the facts of the case, it is apparent that the Road Transport Authority has outsourced part of their work to the appellant and thereby the appellants have in fact assisted the statutory functions of the authorities and have not in any case supported any business activity. Appeal allowed - decided in favor of appellant. - Service Tax Appeal No. 2576 of 2012 - Final Order No. 20240/2020 - Dated:- 26-2-2020 - HON'BLE MR. S.S GARG, JUDICIAL MEMBER AND HON'BLE MR. P. ANJANI KUMAR, TECHNICAL MEMBER Mr. B.N. Gururaj, Advocate For the Appellant Mr. P. Gopakumar, Jt. Commr. (AR) For the Respondent ORDER PER: P. ANJANI KUMAR Heard both sides. 2. Brief facts of the case are that the appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rcular No. 89/7/2006-ST dated 18/12/2006. 4. Learned AR for the Department reiterated the findings of the Order-in-Original. 5. Heard both sides and perused the records of the case. We find that CBEC by the Circular cited above has clarified as under: 2. The issue has been examined. The Board is of the view that the activities performed by the sovereign/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 Government Treasury. Such activity is purely in public interest and it is u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 2011 (33) STT 95/13 Taxman 188 (Del.) = 2011 (24) S.T.R. 129 (Del.) where the service tax jurisprudence has been laid down by the Hon ble Court on consideration of rulings of Apex Court on the subject. The same is re-produced for the reading : 52. From the above pronouncements in the field, the following principles regarding service tax can be fruitfully culled out : (i) The measure of taxation does not affect the nature of taxation and, therefore, the manner of quantification of the levy of service tax has no bearing on the factum of legislative competence. (ii) Taxable services can include providing of premises on a temporary basis for organizing any official, social or business function but also other facilities supplied ..... X X X X Extracts X X X X X X X X Extracts X X X X
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