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2015 (12) TMI 877 - AT - Service TaxWaiver of pre deposit - levy of service tax - security service by Police Forces of the State - Held that:- prima facie, the consideration amounts to income of the State of Rajasthan which is excluded from the purview of the taxation jurisdiction of the Union vide Article 289 of the Constitution. We also notice that C.B.E. & C. Circular Nos. 87/7/2006-S.T., No. 96/7/2007-S.T. and No. 98/1/2008-S.T., dated 18-12-2006, 23-8-2007 and 4-1-2008 also clarify that such consideration received for providing security service by Police Forces of the State which is remitted to the Government account, is not liable to tax - Stay granted.
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