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) NOVEMBER 4, 2011 ORDER N. Kumar, J. – This petition is filed by the Karnataka Government Insurance Department for a declaration that they are not liable to pay service tax, to declare that the Government of India imposing levy of service tax inter alia on “General Insurance Business” with effect from 01.07.1994 in so far as the petitioner is concerned as ultra vires, arbitrary, unreasonable and to s...