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TMI Blog2024 (7) TMI 447X X X X Extracts X X X X X X X X Extracts X X X X ..... t has been clarified ' 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.' This Writ Petition is disposed off by giving liberty to the petitioner to file statutory appeal before the Customs, Excise Service Tax Appellate Tribunal (CESTAT), Chennai, within a period of 60 days from today, without awaiting for the certified copy of this order. - Hon'ble Mr. Justice C. Saravanan For the Petitioner : Mr. S.P. Maharajan Special Government Pleader For the R2 R3 : Mr. N. Dilip Kumar Standing Counsel ORDER The petitioner, Superintendent of Police, Tirunelveli District, has filed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... certificate for boilers; or Explosive Department inspects and issues certificate for petroleum storage tank, 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 provided under a statute can be considered as provision of service for the purpose of levy of service tax. 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 perform ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been followed by CESTAT in West Zonal Bench at Ahmedabad in Jamnagar Police Vs. C.C.E. S.T.-Rajkot , vide order dated 04.12.2023 in Service Tax Appeal No.13606 of 2014 DB. He also relied on the decision of the CESTAT, New Delhi, Principal Bench, in Superintendent of Police, S.P.Office, Satna, Burhanpur (M.P.) Vs. Commissioner of Central Goods and Service Tax, Excise and Customs , vide order dated 12.12.2023 in Service Tax Appeal No.50390 of 2017. It is therefore submitted that the impugned order is liable to be set aside. 6. On the other hand, the learned Standing Counsel for the second and third respondents would submit that this Writ Petition is liable to be dismissed on account of the fact that the petitioner has an alternate remedy. 7. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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