https://www.taxtmi.com/caselaws?id=388001 Charges recovered by the police for providing guards to banks and other commercial concerns under the Rajasthan Police Act, 2007 and the Rajasthan Police Rules, 2008 were treated as user charges levied under statutory authority and credited to the Government treasury. Because the activity formed part of the police's mandatory public duties rather than a business of rendering security services, it did not amount to consideration for a taxable Security Agency Service. A CBEC circular was also relied on for the principle that sovereign or public authorities discharging statutory functions are not liable to service tax when the fee is imposed by law and collected for the treasury. en-us Tue, 22 Oct 2019 00:00:00 +0530 Wed, 06 Nov 2019 09:57:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=388001 Charges recovered by the police for providing guards to banks and other commercial concerns under the Rajasthan Police Act, 2007 and the Rajasthan Police Rules, 2008 were treated as user charges levied under statutory authority and credited to the Government treasury. Because the activity formed part of the police's mandatory public duties rather than a business of rendering security services, it did not amount to consideration for a taxable Security Agency Service. A CBEC circular was also relied on for the principle that sovereign or public authorities discharging statutory functions are not liable to service tax when the fee is imposed by law and collected for the treasury. Case-Laws Service Tax Tue, 22 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=388001