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2018 (8) TMI 1103 - AT - Service TaxLevy of tax on state police - Security Agency Services - appellant was engaged in providing the Services to private persons or companies for activities, like Escort of Cash, etc to the public/Private Sector Banks, Security to individuals, Securities for Cricket Matches and other functions organized etc. - Held that:- The issue is no longer Res-Integra in the light of the judgment in the case of Deputy Commissioner of Police Jodhpur Vs. C.C.E & S.T, Jaipur-II [2016 (12) TMI 289 - CESTAT NEW DELHI], where it was held that police department, which is an agency of the State Govt., cannot be considered to be a person engaged in the business of running security services - appeal allowed - decided in favor of appellant.
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