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Is central industrial security force fire services exempted from service tax

Service Tax - Started By: - CHANDRAMA PRASAD - Dated:- 13-2-2017 Last Replied Date:- 14-2-2017 - CISF wing provided fire fighting services to different organigation of public sector . I want know that fire services are exempted from service tax. - Reply By Rajagopalan Ranganathan - The Reply = Sir, Section 66D of Finance Act, 1994 enumerates the list of service falling under Negative List. It stipulates that- The negative list shall comprise of the following services, namely:- (a) services by Go .....

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ve, provided to business entities. 66 D (a) (iv) stipulates that any service other than services covered under clause (i) to (iii) above. If CISF is considered as Government or a local authority then the services provided by CISF will be covered by the provisions of Negative List and the services are not taxable. Mega exemption Notification No. 25/2012-ST dated 20.6.2012 as amended does not exempt the services provided by CISF to various public sector undertakings and other business concerns. Un .....

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