https://www.taxtmi.com/caselaws?id=772330 CESTAT Kolkata ruled in favor of a police department appellant who provided security services to scheduled banks and government organizations on cost-recovery basis during 2006-07 to 2011-12. The tribunal held that police departments performing sovereign security functions are not liable for Service Tax, following precedent from Deputy Commissioner of Police Jodhpur case. The tribunal found confusion existed until May 20, 2011 clarification, and determined police agencies cannot be considered persons engaged in security business under Section 64(94). The impugned order was set aside and appeal allowed with no Service Tax liability or penalty imposed. en-us Tue, 29 Apr 2025 00:00:00 +0530 Sat, 07 Jun 2025 08:32:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772330 CESTAT Kolkata ruled in favor of a police department appellant who provided security services to scheduled banks and government organizations on cost-recovery basis during 2006-07 to 2011-12. The tribunal held that police departments performing sovereign security functions are not liable for Service Tax, following precedent from Deputy Commissioner of Police Jodhpur case. The tribunal found confusion existed until May 20, 2011 clarification, and determined police agencies cannot be considered persons engaged in security business under Section 64(94). The impugned order was set aside and appeal allowed with no Service Tax liability or penalty imposed. Case-Laws Service Tax Tue, 29 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772330