https://www.taxtmi.com/caselaws?id=449931 A police department that deploys additional force and recovers prescribed user charges under law, with the amounts deposited in the government treasury, is not engaging in a commercial security business. The charges were treated as statutory receipts for performance of sovereign public security functions, not consideration for an independent security service. On that basis, the activity did not fall within security agency services under the Finance Act, 1994, and the service tax demand could not stand. The appeals therefore succeeded and the impugned receipts were held not taxable as security services. en-us Mon, 19 Feb 2024 00:00:00 +0530 Fri, 23 Feb 2024 08:22:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449931 A police department that deploys additional force and recovers prescribed user charges under law, with the amounts deposited in the government treasury, is not engaging in a commercial security business. The charges were treated as statutory receipts for performance of sovereign public security functions, not consideration for an independent security service. On that basis, the activity did not fall within security agency services under the Finance Act, 1994, and the service tax demand could not stand. The appeals therefore succeeded and the impugned receipts were held not taxable as security services. Case-Laws Service Tax Mon, 19 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449931