https://www.taxtmi.com/caselaws?id=269573 Service tax demands on security services allegedly provided by State police forces were examined on the basis that the consideration was recovered as user charges under the Rajasthan Police Act, 2007 and was prima facie income of the State of Rajasthan. On that reasoning, the amounts were treated as outside the Union's taxation power under Article 289 of the Constitution. The referenced departmental circulars also stated that consideration received by State police forces and remitted to the Government account was not liable to tax. Full waiver of pre-deposit was granted and recovery of the assessed tax, interest and penalty was stayed pending disposal of the appeals. en-us Tue, 24 Feb 2015 00:00:00 +0530 Thu, 17 Dec 2015 08:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=269573 Service tax demands on security services allegedly provided by State police forces were examined on the basis that the consideration was recovered as user charges under the Rajasthan Police Act, 2007 and was prima facie income of the State of Rajasthan. On that reasoning, the amounts were treated as outside the Union's taxation power under Article 289 of the Constitution. The referenced departmental circulars also stated that consideration received by State police forces and remitted to the Government account was not liable to tax. Full waiver of pre-deposit was granted and recovery of the assessed tax, interest and penalty was stayed pending disposal of the appeals. Case-Laws Service Tax Tue, 24 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=269573