https://www.taxtmi.com/caselaws?id=414023 Armed security services provided by the State police to public sector banks, undertakings and government departments against collected charges were treated as part of statutory and mandatory functions, not as taxable security services. The amounts collected were deposited in the government treasury, and the Board circular clarified that charges collected by a sovereign public authority for statutory functions are not liable to service tax when the prescribed conditions are met. Prior Tribunal rulings also recognised that a police department acting as an agency of the State is not a person engaged in the business of running security services. The activity was therefore held not taxable, and the service tax demand was set aside. en-us Wed, 29 Sep 2021 00:00:00 +0530 Wed, 27 Oct 2021 09:19:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414023 Armed security services provided by the State police to public sector banks, undertakings and government departments against collected charges were treated as part of statutory and mandatory functions, not as taxable security services. The amounts collected were deposited in the government treasury, and the Board circular clarified that charges collected by a sovereign public authority for statutory functions are not liable to service tax when the prescribed conditions are met. Prior Tribunal rulings also recognised that a police department acting as an agency of the State is not a person engaged in the business of running security services. The activity was therefore held not taxable, and the service tax demand was set aside. Case-Laws Service Tax Wed, 29 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414023