Commissioner of Central Excise And Central Goods And Services Tax Vs Office of The Deputy Conservator of Forests (Gujarat High Court)
Summary: The Gujarat High Court dismissed the Revenue’s Tax Appeal No. 510 of 2025 concerning service tax sought to be levied on charges collected by the Office of the Deputy Conservator of Forests in respect of activities connected with visitors to Gir Forest and Devaliya Park. The appeal arose from Final Order No. 12202 to 12204 of 2004 dated 26.09.2024 passed by the Customs, Excise & Service Tax Appellate Tribunal, Regional Bench, Ahmedabad, in Service Tax Appeal No. 11955 of 2018 and allied matters. The Revenue had earlier preferred Tax Appeal Nos. 505 and 506 of 2025 against the CESTAT order, and the Coordinate Bench had dismissed those appeals.
The Court recorded that the Deputy Conservator of Forests is an officer of the Government of Gujarat entrusted with conservation of Gir Forest and that charges in the nature of permit fees were collected in his official capacity, at the behest of the State Government, with the amounts ultimately credited to the Consolidated Fund of the State. The original adjudicating authority had nevertheless treated the respondent as a “Tour Operator” under Section 65(105)(n) of the Finance Act, 1994 and had held that Entry Fees, Camera Fees and other charges collected from visitors constituted taxable consideration. Service tax of Rs. 3,44,77,774/- was consequently demanded under Section 73(2), with interest under Section 75 and penalty under Section 77(1)(a).
