https://www.taxtmi.com/forum/issue?id=111496 Whether CISF fire-fighting services are exempt hinges on the negative-list exemption for services by Government or a local authority; if CISF is so regarded and the service is not an excluded category it would be exempt. The Mega Exemption Notification does not expressly exempt CISF services to PSUs or business entities, and after the prior ad-hoc exemption ended the services have been treated as taxable. An authoritative government clarification on CISF's sovereign status is required; absent that, such services are liable to service tax when charged. en-us Mon, 13 Feb 2017 11:32:41 +0530 Thu, 23 Jan 2025 15:56:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=111496 Whether CISF fire-fighting services are exempt hinges on the negative-list exemption for services by Government or a local authority; if CISF is so regarded and the service is not an excluded category it would be exempt. The Mega Exemption Notification does not expressly exempt CISF services to PSUs or business entities, and after the prior ad-hoc exemption ended the services have been treated as taxable. An authoritative government clarification on CISF's sovereign status is required; absent that, such services are liable to service tax when charged. Discussion-Forum Service Tax Mon, 13 Feb 2017 11:32:41 +0530 https://www.taxtmi.com/forum/issue?id=111496