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2018 (4) TMI 771

essee-Appellants have discharged the statutory obligation in pursuance to the Act of Parliament and the Regulations framed thereunder? - Held that: - the assessee-Appellants did discharge the statutory obligations mandated under the law. The fee collected in various forms is also pre-notified and fixed by the authority as per law. The mention of the original authority that the Regulation is option .....

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hin the overall framework of the Energy Conservation Act, 2001. As part of their duties, the assessee - Appellants provide certification of electrical appliances and approve the energy efficiency reading of these appliances. For such service, they collect Processing Fee and Labeling Fee from the manufactures of such appliances. The Revenue entertained a view that such fee collected by the assessee .....

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ertification of energy rating of various electrical appliances like air - conditioners etc. Similar regulations exist for other appliances also. 3. The main thrust of the argument of the assessee - Appellants is that, when they have discharged their statutory obligatio n in terms of the Act and Regulations of the Government, Service Tax is not leviable. There is no service provider and service rec .....

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in the nature of statutory obligations and the amount collected for such act should be credited to the Government treasury and, thus, the claim of the assessee - Appellants cannot be accepted. 5. We have heard both sides and perused the material available on record. In the present case, the crucial point involved is that, whether or not the assessee - Appellants have discharged the statutory oblig .....

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ected, the learned Chartered Accountant submitted that, as per law the assessee - Appellants are required to deposit in a designated fund which will be used for organizational expansion of the assessee - Appellants, t heir expansion and further requirements are mandated by the Government Regulations and they are under the direct control of the Ministry of Power supported by budgetary frame work. I .....

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