https://www.taxtmi.com/caselaws?id=446499 Charges recovered by a State police department for deploying additional force for public security and maintenance of law and order were held to arise from sovereign statutory functions under the Rajasthan Police Act, 2007. Because the amount was fixed by statutory notifications, collected for mandatory police duties, and deposited in the Government treasury, the activity was not a commercial security agency service rendered in the course of business. The circular on sovereign/public authorities was applied to treat such statutory fees for compulsory functions as outside the service tax net, and the demand was held unsustainable. en-us Mon, 04 Dec 2023 00:00:00 +0530 Wed, 06 Dec 2023 08:57:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446499 Charges recovered by a State police department for deploying additional force for public security and maintenance of law and order were held to arise from sovereign statutory functions under the Rajasthan Police Act, 2007. Because the amount was fixed by statutory notifications, collected for mandatory police duties, and deposited in the Government treasury, the activity was not a commercial security agency service rendered in the course of business. The circular on sovereign/public authorities was applied to treat such statutory fees for compulsory functions as outside the service tax net, and the demand was held unsustainable. Case-Laws Service Tax Mon, 04 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446499