https://www.taxtmi.com/caselaws?id=335644 State police deploying additional force under statutory authority was treated as performing a sovereign function, because the charges were fixed by law and credited to the Government treasury, so the receipts were not liable to service tax. The police department was also held not to be a security agency engaged in the business of rendering security services, since it acted as an instrumentality of the State discharging statutory duties and the recoveries were only cost recovery, not profit-making business activity. On that basis, the service tax demand could not be sustained and the impugned orders were set aside. en-us Fri, 25 Nov 2016 00:00:00 +0530 Mon, 10 Apr 2017 16:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335644 State police deploying additional force under statutory authority was treated as performing a sovereign function, because the charges were fixed by law and credited to the Government treasury, so the receipts were not liable to service tax. The police department was also held not to be a security agency engaged in the business of rendering security services, since it acted as an instrumentality of the State discharging statutory duties and the recoveries were only cost recovery, not profit-making business activity. On that basis, the service tax demand could not be sustained and the impugned orders were set aside. Case-Laws Service Tax Fri, 25 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335644