https://www.taxtmi.com/caselaws?id=419290 A State police department providing armed security personnel under the Kerala State Police Act was treated as performing a statutory and sovereign function, not as a commercial security business. Charges were fixed under the governing legal framework and credited to the Government treasury, and the applicable circular stated that such collections by public authorities for mandatory functions do not attract service tax where no business service is involved. On that basis, provision of police security personnel was held outside Security Agency Service, and the service tax demand and connected penalties were unsustainable. en-us Wed, 02 Mar 2022 00:00:00 +0530 Tue, 08 Mar 2022 08:59:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419290 A State police department providing armed security personnel under the Kerala State Police Act was treated as performing a statutory and sovereign function, not as a commercial security business. Charges were fixed under the governing legal framework and credited to the Government treasury, and the applicable circular stated that such collections by public authorities for mandatory functions do not attract service tax where no business service is involved. On that basis, provision of police security personnel was held outside Security Agency Service, and the service tax demand and connected penalties were unsustainable. Case-Laws Service Tax Wed, 02 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419290