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2019 (1) TMI 1306 - AT - Service TaxLevy of tax on State Police - person discharging a sovereign function - Security Agency Services or not - 2018 (6) TMI 479 - CESTAT NEW DELHI - Held that:- For a person to be liable under this service, foremost, it has to be a business - The appellant herein is the Superintendent of Police, the in-charge of the services as under a sovereign act for discharge of the sovereign function. i.e. the Rajasthan Police Act - police officer is by law bound to maintain law and order and it cannot be considered as an agency engaged in business of providing security. Also for the reason that amount so collected by the appellant was deposited to Government Treasury, it was not the income in its hand. Commissioner(Appeals) has failed to appreciate the difference between a person doing a business and a person discharging a sovereign function under a statutory mandate - appeal allowed - decided in favor of appellant.
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