If government authority performs a service which is not in the nature of statutory activity for a consideration not in the nature of statutory fee/levy, then in such cases, service tax would be leviable

HIGH COURT OF KARNATAKA

Karnataka Government Insurance Department (K.G.I.D.)

Vs.

Assistant Commissioner of Central Excise

WRIT PETITION NO. 23077 OF 2011 (CESTAT)

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