Service tax on escort charges: police-provided escort services to banks are taxable as Security Agency service. Service tax is leviable on escort charges collected by State Police from banks for cash escort services as taxable Security Agency service, because such compensated escort services are not statutory or sovereign functions and may be treated as services provided to external persons under the Finance Act; formations are directed to safeguard revenue accordingly.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Service tax on escort charges: police-provided escort services to banks are taxable as Security Agency service.
Service tax is leviable on escort charges collected by State Police from banks for cash escort services as taxable Security Agency service, because such compensated escort services are not statutory or sovereign functions and may be treated as services provided to external persons under the Finance Act; formations are directed to safeguard revenue accordingly.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
