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of <h1>CISF Must Pay Service Tax for Security and Consulting Services, Not Transferable to Recipients per Guidelines.</h1> The circular addresses the responsibility of the Central Industrial Security Force (CISF) to pay service tax on taxable services it provides, such as security and consulting services. It clarifies that, as a general rule, the service provider is responsible for paying the service tax, which is due by the 5th of the following month for the amount received. The document emphasizes that CISF should not transfer this tax liability to the service recipient. It advises CISF to comply with service tax payment procedures and seek guidance from the Commissioner of Service Tax, Delhi, if necessary.
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