https://www.taxtmi.com/caselaws?id=359209 The Tribunal allowed the appeal filed by the police department, holding that charges collected for providing security guards were not taxable under the Finance Act, 1994. The decision was based on the finding that the police department, as an agency of the State Government, was not engaged in the business of security services but rather performing statutory functions. The fees collected were considered to be for statutory purposes and exempt from service tax as per a CBEC Circular, setting aside the Service Tax demand. en-us Mon, 19 Mar 2018 00:00:00 +0530 Thu, 26 Apr 2018 09:28:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359209 The Tribunal allowed the appeal filed by the police department, holding that charges collected for providing security guards were not taxable under the Finance Act, 1994. The decision was based on the finding that the police department, as an agency of the State Government, was not engaged in the business of security services but rather performing statutory functions. The fees collected were considered to be for statutory purposes and exempt from service tax as per a CBEC Circular, setting aside the Service Tax demand. Case-Laws Service Tax Mon, 19 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359209