https://www.taxtmi.com/caselaws?id=374141 The police department's deployment of personnel on payment basis under statutory authority was not a commercial security agency service liable to service tax. The activity was carried out under the Rajasthan Police Act, 2007 and relevant notifications, with charges deposited into the Government treasury, showing a sovereign public function rather than business rendered for consideration. Because a security agency must be engaged in the business of providing security-related services, the statutory police deployment fell outside section 65(94) of the Finance Act, 1994. The service tax levy was therefore not sustainable. en-us Fri, 04 Jan 2019 00:00:00 +0530 Mon, 28 Jan 2019 07:46:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374141 The police department's deployment of personnel on payment basis under statutory authority was not a commercial security agency service liable to service tax. The activity was carried out under the Rajasthan Police Act, 2007 and relevant notifications, with charges deposited into the Government treasury, showing a sovereign public function rather than business rendered for consideration. Because a security agency must be engaged in the business of providing security-related services, the statutory police deployment fell outside section 65(94) of the Finance Act, 1994. The service tax levy was therefore not sustainable. Case-Laws Service Tax Fri, 04 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374141