https://www.taxtmi.com/caselaws?id=252929 Deployment of additional police force by Mumbai Police under the Mumbai Police Act, 1951 was treated as prima facie a statutory and sovereign function connected with maintenance of peace, public order and law and order. The fact that the charges were credited to the Consolidated Fund of the State supported that characterisation, and the question whether the activity could still fall within taxable security agency services was regarded as a triable issue. On that basis, the appellant was found to have made out a strong prima facie case, and unconditional waiver of pre-deposit with stay of recovery was granted. en-us Mon, 22 Sep 2014 00:00:00 +0530 Thu, 02 Jul 2015 16:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252929 Deployment of additional police force by Mumbai Police under the Mumbai Police Act, 1951 was treated as prima facie a statutory and sovereign function connected with maintenance of peace, public order and law and order. The fact that the charges were credited to the Consolidated Fund of the State supported that characterisation, and the question whether the activity could still fall within taxable security agency services was regarded as a triable issue. On that basis, the appellant was found to have made out a strong prima facie case, and unconditional waiver of pre-deposit with stay of recovery was granted. Case-Laws Service Tax Mon, 22 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252929