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2023 (4) TMI 716 - SCH - Service TaxLevy of Service Tax - activities performed by the sovereign/public authorities under the provisions of law being mandatory and statutory functions - fee collected for performing such activities is in the nature of compulsory levy as per the provisions of the relevant statute or not - said amount deposited into the Government treasury - HELD THAT:- The effect of the decision of this Court in the case of KRISHI UPAJ MANDI SAMITI, NEW MANDI YARD, ALWAR VERSUS COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX, ALWAR [2022 (2) TMI 1113 - SUPREME COURT] vis-avis the functioning of the Gujarat Industrial Development Corporation under the Gujarat Industrial Development Act, 1962 (GID Act) are required to be considered by the Tribunal in light of the law laid down by this Court in the case of Krishi Upaj Mandi Samiti, where it was held that As per the exemption circular only such activities performed by the sovereign/public authorities under the provisions of law being mandatory and statutory functions and the fee collected 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, no service tax is leviable on such activities. The impugned judgment and order passed by the Tribunal in appeal as well as the review application(s) are hereby quashed and set aside. The appeal is ordered to be remitted back to the Tribunal - Appeal allowed by way of remand.
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