Is central industrial security force fire services exempted from service tax

[CHANDRAMA PRASAD]

CISF wing provided fire fighting services to different organigation of public sector . I want know that fire services are exempted from service tax.

AI Summary

CISF Fire Services Taxable Since 2009; Not Exempt Under Notification No. 25/2012-ST; Clarification on Sovereign Functions Needed. A query was raised about whether the Central Industrial Security Force (CISF) fire services are exempt from service tax. According to Section 66D of the Finance Act, 1994, services by the government or a local authority fall under the Negative List and are not taxable. However, the Mega Exemption Notification No. 25/2012-ST does not exempt CISF services to public sector undertakings. Previously, CISF services were exempt until March 31, 2009, but are now taxable. Clarification on whether CISF performs sovereign functions should be sought from the Government of India. Another participant agreed with this interpretation.