https://www.taxtmi.com/caselaws?id=368196 The Tribunal dismissed the Revenue's appeals, upholding the decision that the Court Receiver (CR) was the service receiver, not the client of the appellants providing security services for suit properties. The Tribunal determined that the activities performed could be considered a sovereign function of the State, aligning with the mandates of the Indian constitution. Consequently, the Tribunal found no merits in the Revenue's arguments and affirmed the Commissioner (Appeals)'s decision to set aside the adjudication orders, concluding the case. en-us Fri, 11 May 2018 00:00:00 +0530 Thu, 19 Nov 2020 13:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368196 The Tribunal dismissed the Revenue's appeals, upholding the decision that the Court Receiver (CR) was the service receiver, not the client of the appellants providing security services for suit properties. The Tribunal determined that the activities performed could be considered a sovereign function of the State, aligning with the mandates of the Indian constitution. Consequently, the Tribunal found no merits in the Revenue's arguments and affirmed the Commissioner (Appeals)'s decision to set aside the adjudication orders, concluding the case. Case-Laws Service Tax Fri, 11 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368196