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Service Tax - Highlights / Catch Notes

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Classification of services - Security Services or not - full ...

Service Tax

February 23, 2024

Classification of services - Security Services or not - full battalion of the Tripura State Rifles mainly for dedicated deployment to PSU for security services - The Tribunal concludes that the appellant, being a government undertaking, is not engaged in the business of providing security services. Hence, they are not liable to pay service tax under the relevant provisions of the Finance Act, 1994.

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