https://www.taxtmi.com/highlights?id=62339 Levy of service tax - Security Agency Service or not - police personnel supplied to public departments, private companies and persons etc. - the appellants are not liable to pay service tax being appellants are discharging sovereign functions in terms of Kerala State Police Act. Therefore, demand of service tax is not sustainable against the appellant - AT en-us Tue, 08 Mar 2022 11:15:44 +0530 Tue, 08 Mar 2022 11:15:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=62339 Levy of service tax - Security Agency Service or not - police personnel supplied to public departments, private companies and persons etc. - the appellants are not liable to pay service tax being appellants are discharging sovereign functions in terms of Kerala State Police Act. Therefore, demand of service tax is not sustainable against the appellant - AT Highlights Service Tax Tue, 08 Mar 2022 11:15:44 +0530 https://www.taxtmi.com/highlights?id=62339