Security Agency's Service – CISF provide security service to several other properties including those owned by public sector companies and state governments
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Security Agency's Service exempted retrospectively for CISF-provided security services, relieving recipients from past service tax liability. Services provided by the Central Industrial Security Force are taxable as Security Agency's Service under the Finance Act; the Central Government, invoking statutory powers, granted a complete exemption from service tax for CISF-provided security services in relation to Security Agency's Service for the period 16 October 1998 to 31 March 2009, thereby relieving taxa liability for that retrospective period.
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.
Security Agency's Service exempted retrospectively for CISF-provided security services, relieving recipients from past service tax liability.
Services provided by the Central Industrial Security Force are taxable as Security Agency's Service under the Finance Act; the Central Government, invoking statutory powers, granted a complete exemption from service tax for CISF-provided security services in relation to Security Agency's Service for the period 16 October 1998 to 31 March 2009, thereby relieving taxa liability for that retrospective period.
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