9911796707
TMI Blog2024 (6) TMI 395X X X X Extracts X X X X X X X X Extracts X X X X ..... #39; We are of the view that Forest Department has the mandatory duty to protect the environment and to safeguard forests and wild life. Amounts recovered by them towards issue of entry permits as well as vehicles which have also been credited to the State Treasury are to be considered in the nature of fee or amount collected as per the provisions of relevant statute for performance of statutory functions. This cannot be considered as consideration for purposes of organizing tour.' In the present case facts are identical, appellant is also same and that there are no reason to differ from these findings - the order under challenge is set aside. Appeal allowed. - HON BLE DR.RACHNA GUPTA , MEMBER ( JUDICIAL ) And HON BLE MRS. HEMAMBIKA R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appropriate Penalty under section 77 78 of Finance Act, 1994 demanded. 3. The adjudicating authority vide Order-in-Original No.33/2015-16 dated 23.03.2016 has dropped the demand with respect to entry fee treating it as a service performed by sovereign/public authority. However, demands with respect to services such as canter ride, movie shooting, camping and angling and short-term accommodation has been upheld. Being aggrieved appellant is before this Tribunal. 4. The appellant had failed to appear either in person or through representative despite the warning given in the order dated 02.01.2024. Pursuant thereto, we have heard Shri Harshvardhan, ld. Authorized Representative for the Department. He acknowledged that the issue involved stand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... clarified that any fee collected as per the provisions of the relevant statute for performing mandatory and statutory functions under the provisions of any law are not to be treated as services provided for consideration. 12. In the present case, we note that the amount recovered from the tourists are credited to the account of the State Govt. after reimbursing the vehicle owners towards the rent payable for such vehicles. The above activities of the appellant, are to be seen in the context of Wilde Life Protection Act as well as Rules. We are of the view that Forest Department has the mandatory duty to protect the environment and to safeguard forests and wild life. Amounts recovered by them towards issue of entry permits as well as vehicle ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
