CESTAT grants stay, waives pre-deposit for Service tax demand in Rajasthan Police case The Appellate Tribunal CESTAT NEW DELHI granted the stay application and waived the pre-deposit of Service tax demand. It was determined that the Police ...
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CESTAT grants stay, waives pre-deposit for Service tax demand in Rajasthan Police case
The Appellate Tribunal CESTAT NEW DELHI granted the stay application and waived the pre-deposit of Service tax demand. It was determined that the Police department of the State of Rajasthan was not involved in the commercial activity of providing security services as defined under Section 65(94) of the Finance Act, 1994. However, further investigation was deemed necessary to ascertain if the Police Act of Rajasthan indicated otherwise.
The Appellate Tribunal CESTAT NEW DELHI allowed a stay application and waived pre-deposit of Service tax demand. Police department of State of Rajasthan not engaged in commercial activity of providing security service as per Section 65(94) of Finance Act, 1994. Further investigation needed if Police Act of Rajasthan states otherwise.
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