https://www.taxtmi.com/caselaws?id=358307 Charges recovered by a sovereign public authority for deploying additional police personnel under law were treated as part of the police force's statutory duty to maintain public peace and order, not as consideration for a business security service. The analysis noted that the police department was not engaged in rendering security agency services, the charges were collected under the governing legal framework and credited to the Government treasury, and the definition of "person" in the relevant tax provision did not extend to the State in this context. Accordingly, the deployment charges were not liable to service tax. en-us Fri, 23 Mar 2018 00:00:00 +0530 Tue, 10 Apr 2018 08:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358307 Charges recovered by a sovereign public authority for deploying additional police personnel under law were treated as part of the police force's statutory duty to maintain public peace and order, not as consideration for a business security service. The analysis noted that the police department was not engaged in rendering security agency services, the charges were collected under the governing legal framework and credited to the Government treasury, and the definition of "person" in the relevant tax provision did not extend to the State in this context. Accordingly, the deployment charges were not liable to service tax. Case-Laws Service Tax Fri, 23 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358307