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2019 (3) TMI 1799 - CESTAT NEW DELHIImposition of penalty u/s 78 of FA at 50% of tax - Levy of service tax - service charges paid to Rajasthan Police on account of security charges - reverse charge mechanism - HELD THAT:- Tribunal in several decisions including g in the case of DY. INSPECTOR GENERAL OF POLICE VERSUS COMMISSIONER OF C. EX., BHOPAL [2017 (11) TMI 346 - CESTAT NEW DELHI] has held that the Police Department is performing statutory duties of providing security to the citizen including the bank. The amount so collected (cost recovers) is being deposited in the Government treasury. Further, It was clarified vide Circular No. 89/7/2006-ST dated 18.12.2006, that wherever the charges collected by any sovereign public authority for carrying out any statutory function, the same is not liable to levy of service tax. Penalty set aside - appeal allowed - decided in favor of appellant.
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