https://www.taxtmi.com/caselaws?id=288398 The circular for SPG personnel was construed liberally to advance its object of granting special relief for injuries linked to duty-related risk, and the phrase "actual VIP security duty" was read in that broader context. Applying notional extension, travel in an official SPG vehicle from staff quarters to the duty post was treated as part of the duty sphere because the accident had a causal connection with employment. The appellant was therefore deemed to have been on actual VIP security duty and entitled to ex-gratia payment. en-us Wed, 19 Apr 1995 00:00:00 +0530 Thu, 04 Jun 2020 14:12:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=288398 The circular for SPG personnel was construed liberally to advance its object of granting special relief for injuries linked to duty-related risk, and the phrase "actual VIP security duty" was read in that broader context. Applying notional extension, travel in an official SPG vehicle from staff quarters to the duty post was treated as part of the duty sphere because the accident had a causal connection with employment. The appellant was therefore deemed to have been on actual VIP security duty and entitled to ex-gratia payment. Case-Laws Service Tax Wed, 19 Apr 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=288398