https://www.taxtmi.com/highlights?id=58655 Levy of Service Tax - security agency service or not - Home Guards department - scope of the term ‘person’ - Since State cannot be a person, it cannot be a “security agency”. Therefore, no service tax under the head security agency service can be charged on the amounts collected by the Police or Home Guards or any officers of the Government for providing security. - AT en-us Tue, 06 Jul 2021 12:59:35 +0530 Tue, 06 Jul 2021 12:59:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=58655 Levy of Service Tax - security agency service or not - Home Guards department - scope of the term ‘person’ - Since State cannot be a person, it cannot be a “security agency”. Therefore, no service tax under the head security agency service can be charged on the amounts collected by the Police or Home Guards or any officers of the Government for providing security. - AT Highlights Service Tax Tue, 06 Jul 2021 12:59:35 +0530 https://www.taxtmi.com/highlights?id=58655