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2018 (9) TMI 31 - AT - Service TaxLevy of Service tax on U.P. Police - Security Agency Services - the appellant U.P. Police were providing Police Guard for escorting and handling of cash in transit and for deposits by the Banks in the currency chest for various Banks - Held that:- The services provided by appellant to various Banks was part of the statutory duty and therefore the same was not covered by provisions of Finance Act, 1994 related to Service Tax - Identical issue decided in the case of DY. INSPECTOR GENERAL OF POLICE VERSUS COMMISSIONER OF C. EX., BHOPAL [2017 (11) TMI 346 - CESTAT NEW DELHI], where it was held that the police department which is in the agency of State Government 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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