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2018 (4) TMI 777 - AT - Service TaxTour operator service - appellant comes under Department of Forests, Govt. of Rajasthan - 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 - Held that: - Wild Life (Protection) Act, 1972 empowers the State Government, for notification of National Park as well as to restrict the entry of visitors as well as vehicles into the National Park. The CBEC has issued master circular No.96/7/2007 ST dated 23.08.2007. One of the issues clarified is regarding whether the activities of sovereign/public authorities performed under the statute can be considered as provision of service, for purpose of levy of Service Tax. In S.No.999.01, circular has 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. The activities of the appellant, are to be seen in the context of Wilde Life Protection Act as well as Rules - Forest Department has the mandatory duty to protect the environment and to safeguard forests and wild life - This cannot be considered as consideration for purposes of organizing tour. Demand set aside - appeal allowed - decided in favor of appellant.
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