very wide ramifications but
essentially sovereign functions are primary inalienable functions which only
State could exercise. Thus, various functions of the State, may be ramifications ... external security, grant of
pardon. So, the dichotomy between sovereign and non-sovereign function could
be found by finding which of the functions
functions. Even the revenue cannot have a case that the same function when performed by the State Government's Irrigation Department, it was sovereign ... function but when the same function is delegated to the assessee-Corporation by virtue of the VIDC Act , it ceases to be a sovereign function
flats in the year 2008 was
a glaring example of sovereign function. Any activity of the Government
relatable to sovereign functions is not included under ... does not
include any activity of the Government relatable to the sovereign
functions of the Government including all activities carried on by
the departments
liable to be set aside.
4.4 The appellants have discharged their sovereign function by giving right to construct and operate captive jetty. No Service ... body and discharging the functions under Gujarat Maritime Board Act, 1981 . The functions carried on by the appellants are sovereign functions and no Service
liable to be set aside.
4.4 The appellants have discharged their sovereign function by giving right to construct and operate captive jetty. No Service ... body and discharging the functions under Gujarat Maritime Board Act, 1981 . The functions carried on by the appellants are sovereign functions and no Service
services, not
sovereign acts.
9.8 We also find that CBEC Circular No. 89/7/2006-
ST dated 18.12.2006 clarifies: that Sovereign functions
performed by Government ... contracts for consideration, does not perform a sovereign
function. Outsourcing of municipal functions does not confer
sovereign character upon the contractor or its activities.
Accordingly
Learned counsel for the revisionist contends that the distinction between the sovereign function of the passport officer and the ministerial act after the issuance ... sovereign power has largely disappeared. In Chief Conservator of Forests (supra), the Hon'ble Supreme Court declined to extend the concept of sovereign functions
functions/services
are regulated and performed under constitutional/statutory instruments, yet there are
other functions, though might be statutory, but cannot be called as sovereign ... sovereign functions/services are regulated and performed under
constitutional/statutory instruments, yet there are functions, though statutory cannot
be called as sovereign functions
very
wide ramification but essentially sovereign functions are
primary inalienable functions which only State could
exercise. Thus, various functions of the State, may be
ramifications ... external security, grant of pardon. So, the
dichotomy between sovereign and non-sovereign function
could be found by finding which of the functions
learned counsel for the appellant submitted that the
appellant performs sovereign function of the State and thus not
liable to pay service tax for collecting ... Commissioner has cited certain services which he has presumed
6
are sovereign functions and has concluded that, in those
services, invoice is not issued
