2026-VIL-455-GUJ-ST
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SERVICE TAX High Court Cases

Service Tax - Applicability of Service Tax on fees collected by Deputy Conservator of Forests, Discharging of sovereign function – Demand under the category of "Tour Operator" – Revenue appeal against the CESTAT, which allowed the appeal of the Deputy Conservator of Forests - Whether the fees collected by the Deputy Conservator of Forests in his official capacity for conservation and protection of the Gir Forest, which are credited to the consolidated funds of the Government of Gujarat, can be subjected to service tax - HELD - The Deputy Conservator of Forests is an officer of the Government of Gujarat who is entrusted with the job of conservation of the Gir Forest. The duties of collection of charges in the nature of permit fees from various tourists is undertaken by the Deputy Conservator of Forests in his official capacity, and at the behest of the State Government. These activities of issuing permits for entry into the forests and issuing tickets for access to park as well as Camera Fees etc. do not fall under the category of taxable service under the Finance Act, 1994 - The State Government has the exclusive power to levy charges and fees for the conservation and protection of forests within its geographical territory under Article 246(3) of the Constitution of India. The Central Government cannot make any law to levy tax from the statutory charges collected by the State Government for this purpose - The Deputy Conservator of Forests was discharging sovereign function, which cannot be brought within the purview of Service Tax, and the Revenue has wrongly impleaded the respondent in the proceedings - The decision of the CESTAT allowing the appeal of the Deputy Conservator of Forests is upheld and the Revenue appeal is dismissed
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GSTAT Appeal filed wrongly...
By CA Vivek Jalan

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