https://www.taxtmi.com/caselaws?id=409353 State and its instrumentalities collecting charges under statutory powers for deployment of security personnel were held not to fall within the ordinary meaning of a "person" carrying on a security business, so they could not be treated as a security agency under the Finance Act, 1994. The collections were made under prescribed notifications for discharge of sovereign and statutory functions relating to public security, peace and order, and were deposited in the Government treasury. As the activity was not commercial in nature, service tax was held not leviable on such statutory collections and the demand was unsustainable. en-us Thu, 17 Jun 2021 00:00:00 +0530 Tue, 06 Jul 2021 09:43:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=409353 State and its instrumentalities collecting charges under statutory powers for deployment of security personnel were held not to fall within the ordinary meaning of a "person" carrying on a security business, so they could not be treated as a security agency under the Finance Act, 1994. The collections were made under prescribed notifications for discharge of sovereign and statutory functions relating to public security, peace and order, and were deposited in the Government treasury. As the activity was not commercial in nature, service tax was held not leviable on such statutory collections and the demand was unsustainable. Case-Laws Service Tax Thu, 17 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=409353