TaxTMI 
TaxTMI 
CISF wing provided fire fighting services to different organigation of public sector . I want know that fire services are exempted from service tax.
Is central industrial security force fire services exempted from service tax
13 Feb 2017 
3 Replies 
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Governmental service exemption may not cover CISF fire services, exposing them to service tax unless sovereign status is confirmed.
Whether CISF fire-fighting services are exempt hinges on the negative-list exemption for services by Government or a local authority; if CISF is so regarded and the service is not an excluded category it would be exempt. The Mega Exemption Notification does not expressly exempt CISF services to PSUs or business entities, and after the prior ad-hoc exemption ended the services have been treated as taxable. An authoritative government clarification on CISF's sovereign status is required; absent that, such services are liable to service tax when charged. (AI Summary)
Whether CISF fire-fighting services are exempt hinges on the negative-list exemption for services by Government or a local authority; if CISF is so regarded and the service is not an excluded category it would be exempt. The Mega Exemption Notification does not expressly exempt CISF services to PSUs or business entities, and after the prior ad-hoc exemption ended the services have been treated as taxable. An authoritative government clarification on CISF's sovereign status is required; absent that, such services are liable to service tax when charged. (AI Summary)