https://www.taxtmi.com/caselaws?id=291253 The court ruled in favor of the petitioners, finding that providing security services by the State of Punjab to banks and the General Post Office did not constitute a business but rather a governmental duty. As such, the imposition of service tax on these transactions was deemed impermissible under Article 289 of the Constitution of India. The court allowed the writ petitions, set aside the orders for service tax recovery, and directed refunds of any amounts already paid to the State within three months. en-us Thu, 13 Sep 2018 00:00:00 +0530 Tue, 03 Nov 2020 11:16:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=291253 The court ruled in favor of the petitioners, finding that providing security services by the State of Punjab to banks and the General Post Office did not constitute a business but rather a governmental duty. As such, the imposition of service tax on these transactions was deemed impermissible under Article 289 of the Constitution of India. The court allowed the writ petitions, set aside the orders for service tax recovery, and directed refunds of any amounts already paid to the State within three months. Case-Laws Service Tax Thu, 13 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=291253