https://www.taxtmi.com/caselaws?id=350467 Services rendered by a sovereign public authority in discharge of statutory policing duties, with charges credited to the Government treasury, do not amount to taxable security services under the Finance Act, 1994. The applicable CBEC circular excluded charges collected for mandatory statutory functions where the levy is credited to the treasury, and the Tribunal view accepted that a police department is not a business entity running a security agency. On that basis, the demand for service tax was unsustainable and the impugned order was set aside. en-us Fri, 10 Mar 2017 00:00:00 +0530 Tue, 07 Nov 2017 06:46:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350467 Services rendered by a sovereign public authority in discharge of statutory policing duties, with charges credited to the Government treasury, do not amount to taxable security services under the Finance Act, 1994. The applicable CBEC circular excluded charges collected for mandatory statutory functions where the levy is credited to the treasury, and the Tribunal view accepted that a police department is not a business entity running a security agency. On that basis, the demand for service tax was unsustainable and the impugned order was set aside. Case-Laws Service Tax Fri, 10 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350467