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2016 (10) TMI 462 - SUPREME COURT

2016 (10) TMI 462 - SUPREME COURT - TMI - Levy of service tax - security services - sovereign functions - providing/deploying additional police force at various Banks/Institutions/Organisations or at various events - work of character verification and providing security as per the provisions of Sections 11 and 46 of the Rajasthan Police Act, 2007 for the purpose of maintaining law and order situation - Held that:- Against the order passed by the Assessing Officer, the plaintiff had even preferre .....

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ce Act. It chose to avail the remedy under the Finance Act. The Doctrine of Election would, therefore, become applicable in a case like this. After choosing one particular remedy the plaintiff cannot avail the other remedy as well, in respect of the same relief founded on same cause of action. - The plaint is, therefore, rejected under Order VII Rule 11 of the Code of Civil Procedure, 1908. - Decided against the petitioner. - Original Suit (S). No (S). 1/2016 - Dated:- 4-10-2016 - A. K. Sikr .....

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ation and providing security as per the provisions of Sections 11 and 46 of the Rajasthan Police Act, 2007 for the purpose of maintaining law and order situation, are in the nature of sovereign functions and are hence exempt from the levy of service tax. (b) Declare that the plaintiff being not a person is outside the scope and ambit of the Section 73 of the Finance Act, 1994 and therefore the levy of service tax is without authority of law. (c) Declare that the levy of service tax on the plaint .....

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nd the action of collection/recovery of service tax from the plaintiff is without jurisdiction. (e) Pass a decree of permanent injunction restraining the defendant no. 3 from issuing further show cause notices to the plaintiff for imposing any service tax. (f) Pass such further or other orders as this Hon'ble Court may deem fit and proper in the circumstances of the case and in the interests of justice. In nutshell, the case setup by the plaintiff is that no service tax is payable on the act .....

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