Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2014 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (6) TMI 726 - CESTAT BANGALOREDemand of service tax - security agency service - Petitioner contends that since the Andhra Pradesh Special Protection Force is a part of the State Government, is a body created under the Andhra Pradesh Protection Force Act, 1991, charges or fees levied by it for providing security services would constitute Revenue of the State beyond the taxing powers of the Union of India qua under Article 289 of the Constitution of India. - Held that:- there is no prima facie persuaded to accept this contention of the appellant. - appellant directed to deposit service tax and interest - pre-deposit of penalty waived - stay granted partly.
|