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2018 (6) TMI 479 - CESTAT NEW DELHILevy of tax on State Police - Security agency service - Section 65 (105) (ee) of the Finance Act, 1994 - Held that:- Deployment of Police personnel on payment basis, will also to be considered as part of statutory function of the State Government. Thus, the activity undertaken by the Police Department is not covered by the definition of security agency service - reliance placed in the case of THE DEPUTY COMMISSIONER OF POLICE JODHPUR, SUPERINTENDENT OF POLICE VERSUS COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX, JAIPUR [2016 (12) TMI 289 - CESTAT NEW DELHI], where Tribunal has held that Police Department, being an agency of the State Government, cannot be considered to be a ‘person’ engaged in the business of running security services - demand do not sustain - appeal allowed - decided in favor of appellant.
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