https://www.taxtmi.com/caselaws?id=762238 State police and home guards performing statutory sovereign duties were not engaged in the business of providing security agency services, because they acted as an instrumentality of the State rather than a commercial service provider. Charges recovered for deploying additional police force were treated as statutory amounts linked to public security and law-and-order functions, especially since they were authorised by law and credited to the Government treasury. On that basis, the receipts were not consideration for a taxable service, and no service tax was leviable. en-us Thu, 21 Nov 2024 00:00:00 +0530 Wed, 27 Nov 2024 17:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762238 State police and home guards performing statutory sovereign duties were not engaged in the business of providing security agency services, because they acted as an instrumentality of the State rather than a commercial service provider. Charges recovered for deploying additional police force were treated as statutory amounts linked to public security and law-and-order functions, especially since they were authorised by law and credited to the Government treasury. On that basis, the receipts were not consideration for a taxable service, and no service tax was leviable. Case-Laws Service Tax Thu, 21 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762238