https://www.taxtmi.com/caselaws?id=255080 Services rendered by the State police under the Rajasthan Police Act, 2007 were treated as prima facie arising from statutory functions and, on that basis, outside taxable Security Agency Services at the interim stage. The tribunal noted that the fees were remitted to the Government treasury, supporting the view that the receipts were income derived from statutory duties rather than private security activity. It also recorded that the broader question whether Union taxation could reach State income under Article 289 of the Constitution required final hearing. Full waiver of pre-deposit and stay of further proceedings were therefore granted. en-us Mon, 27 May 2013 00:00:00 +0530 Wed, 07 Jan 2015 06:48:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255080 Services rendered by the State police under the Rajasthan Police Act, 2007 were treated as prima facie arising from statutory functions and, on that basis, outside taxable Security Agency Services at the interim stage. The tribunal noted that the fees were remitted to the Government treasury, supporting the view that the receipts were income derived from statutory duties rather than private security activity. It also recorded that the broader question whether Union taxation could reach State income under Article 289 of the Constitution required final hearing. Full waiver of pre-deposit and stay of further proceedings were therefore granted. Case-Laws Service Tax Mon, 27 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255080