https://www.taxtmi.com/caselaws?id=253610 The court determined that the security service provided by the Assam government to tea plantation owners through the Assam Tea Plantation Security Force (ATPSF) and later the AISF constitutes a sovereign function of the State and not a taxable "support service" subject to service tax. Emphasizing the sovereign nature of maintaining peace and security, the court directed the Service Tax Department to assess whether the service falls under support services or sovereign functions before demanding service tax. The judgment clarified the distinction between sovereign functions and support services, quashing the previous notice and providing guidelines for future classification of such services. en-us Thu, 20 Nov 2014 00:00:00 +0530 Mon, 07 Sep 2015 12:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253610 The court determined that the security service provided by the Assam government to tea plantation owners through the Assam Tea Plantation Security Force (ATPSF) and later the AISF constitutes a sovereign function of the State and not a taxable "support service" subject to service tax. Emphasizing the sovereign nature of maintaining peace and security, the court directed the Service Tax Department to assess whether the service falls under support services or sovereign functions before demanding service tax. The judgment clarified the distinction between sovereign functions and support services, quashing the previous notice and providing guidelines for future classification of such services. Case-Laws Service Tax Thu, 20 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253610