Service tax liability: State police bodies must register and ensure taxable services are correctly declared and paid to avoid penalties. State police departments and undertakings providing taxable services for consideration - notably Mandap Keeper Services (letting immovable property for functions) and Health Club & Fitness Center Services - are liable to pay service tax and must register with the local Service Tax/Central Excise Commissionerate. Failure to correctly discharge service tax can attract mandatory penal provisions; departments are requested to ensure compliance, forward instructions to concerned establishments, and secure timely payment and procedural adherence.
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Provisions expressly mentioned in the judgment/order text.
Service tax liability: State police bodies must register and ensure taxable services are correctly declared and paid to avoid penalties.
State police departments and undertakings providing taxable services for consideration - notably Mandap Keeper Services (letting immovable property for functions) and Health Club & Fitness Center Services - are liable to pay service tax and must register with the local Service Tax/Central Excise Commissionerate. Failure to correctly discharge service tax can attract mandatory penal provisions; departments are requested to ensure compliance, forward instructions to concerned establishments, and secure timely payment and procedural adherence.
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