Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2023 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (12) TMI 906 - AT - Service TaxLevy of Service tax - security agency services - collection of security charges for providing police guards to various banks for their security - HELD THAT:- It has been held in the case of SUPERINTENDENT OF POLICE VERSUS COMMISSIONER OF CENTRAL EXCISE, JAIPUR [2019 (11) TMI 250 - CESTAT NEW DELHI] that merely because the Police may charge a fee it would not become “a person engaged in the business of providing security” and, therefore, no service tax can be levied. The impugned order dated 28.07.2014 is set aside and appeal is allowed.
|