https://www.taxtmi.com/caselaws?id=353535 Deployment of additional police personnel under statutory notifications was treated as a sovereign function for public security and maintenance of public order, not a commercial security service. Because the charges were fixed by notification and credited to the Government treasury, the activity did not satisfy the definition of Security Agency Service under the Finance Act, 1994. No service tax was therefore leviable on the amounts collected for such deployment, and the demand was held unsustainable. en-us Tue, 02 Jan 2018 00:00:00 +0530 Tue, 13 Feb 2018 15:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353535 Deployment of additional police personnel under statutory notifications was treated as a sovereign function for public security and maintenance of public order, not a commercial security service. Because the charges were fixed by notification and credited to the Government treasury, the activity did not satisfy the definition of Security Agency Service under the Finance Act, 1994. No service tax was therefore leviable on the amounts collected for such deployment, and the demand was held unsustainable. Case-Laws Service Tax Tue, 02 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353535