Levy of service tax - Security Agency Service or not - police ...
Court Rules Police Services Exempt from Service Tax for Security Agency Services Under Kerala State Police Act.
March 8, 2022
Case Laws Service Tax AT
Levy of service tax - Security Agency Service or not - police personnel supplied to public departments, private companies and persons etc. - the appellants are not liable to pay service tax being appellants are discharging sovereign functions in terms of Kerala State Police Act. Therefore, demand of service tax is not sustainable against the appellant - AT
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