https://www.taxtmi.com/caselaws?id=447222 Collection of security charges by the police for providing guards to banks was not taxable as Security Agency Services because the activity formed part of the police's statutory obligations rather than a commercial security business. The charges were recovered as user charges under the relevant police law and remitted to the Government treasury, bringing the case within the CBEC circular on fees collected by sovereign or public authorities for statutory functions. Service tax was therefore not leviable and the demand could not be sustained. en-us Tue, 12 Dec 2023 00:00:00 +0530 Thu, 21 Dec 2023 09:28:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447222 Collection of security charges by the police for providing guards to banks was not taxable as Security Agency Services because the activity formed part of the police's statutory obligations rather than a commercial security business. The charges were recovered as user charges under the relevant police law and remitted to the Government treasury, bringing the case within the CBEC circular on fees collected by sovereign or public authorities for statutory functions. Service tax was therefore not leviable and the demand could not be sustained. Case-Laws Service Tax Tue, 12 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447222