We have received Work Order from Director General of Married Accommodation (Army residential quarters) and they are telling that we are not liable to pay service tax. Kindly let us know anybody that in which section we are not liable to pay Service Tax for that.
23 September 2011
As per my view, If a Government Department (sovereign) / public authorities performs any mandatory or statutory function under the provisions of any law and collect any fees, such activity shall be treated as activity purely in public interest and will not be taxable. (Refer B oard?s Crcular No.96/7/2007-ST dated 23.8.2007)
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