https://www.taxtmi.com/caselaws?id=353040 Services performed by a police department in discharge of statutory and sovereign security functions are not treated as taxable Security Agency Service merely because charges are recovered. The applicable service tax circular for public authorities distinguishes statutory functions from taxable services, and tax applies only where the activity is outside the statutory function and is rendered for consideration as a taxable service. On the facts described, providing security and related verification services was characterised as part of the police department's sovereign role in maintaining security, so the service tax demand was unsustainable. en-us Tue, 27 Jun 2017 00:00:00 +0530 Wed, 27 Dec 2017 08:33:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353040 Services performed by a police department in discharge of statutory and sovereign security functions are not treated as taxable Security Agency Service merely because charges are recovered. The applicable service tax circular for public authorities distinguishes statutory functions from taxable services, and tax applies only where the activity is outside the statutory function and is rendered for consideration as a taxable service. On the facts described, providing security and related verification services was characterised as part of the police department's sovereign role in maintaining security, so the service tax demand was unsustainable. Case-Laws Service Tax Tue, 27 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353040