https://www.taxtmi.com/caselaws?id=289685 The Tribunal allowed the appeal, setting aside the penalty imposed under Section 78 on the appellant for not paying service tax to the Rajasthan Police under the reverse charge mechanism. It clarified that charges collected by sovereign public authorities for statutory functions are not subject to service tax, citing Circular No. 89/7/2006-ST. The appellant, a PSU running a currency chest for the Reserve Bank of India, was deemed not liable to pay service tax for the security charges paid to the Rajasthan Police, as they were considered part of the Police Department's statutory duties. en-us Mon, 11 Mar 2019 00:00:00 +0530 Fri, 14 Aug 2020 09:23:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=289685 The Tribunal allowed the appeal, setting aside the penalty imposed under Section 78 on the appellant for not paying service tax to the Rajasthan Police under the reverse charge mechanism. It clarified that charges collected by sovereign public authorities for statutory functions are not subject to service tax, citing Circular No. 89/7/2006-ST. The appellant, a PSU running a currency chest for the Reserve Bank of India, was deemed not liable to pay service tax for the security charges paid to the Rajasthan Police, as they were considered part of the Police Department's statutory duties. Case-Laws Service Tax Mon, 11 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=289685