https://www.taxtmi.com/caselaws?id=416282 The Appellate Tribunal CESTAT Mumbai ruled in favor of the appellant, a part of the Maharashtra State Police force, in a case involving the provision of armed security guards to public sector banks/undertakings and government departments. The Tribunal determined that such services, when performed as statutory duties and with funds deposited into the government treasury, did not fall under the definition of 'security services' subject to service tax under the Finance Act, 1994. As a result, the appeals were allowed, and the previous order imposing service tax was set aside. en-us Mon, 20 Dec 2021 00:00:00 +0530 Sat, 25 Dec 2021 08:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=416282 The Appellate Tribunal CESTAT Mumbai ruled in favor of the appellant, a part of the Maharashtra State Police force, in a case involving the provision of armed security guards to public sector banks/undertakings and government departments. The Tribunal determined that such services, when performed as statutory duties and with funds deposited into the government treasury, did not fall under the definition of 'security services' subject to service tax under the Finance Act, 1994. As a result, the appeals were allowed, and the previous order imposing service tax was set aside. Case-Laws Service Tax Mon, 20 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=416282