https://www.taxtmi.com/caselaws?id=779464 CESTAT held the impugned levy of service tax on fees collected by the police under the head "security agency" is unsustainable. Relying on prior Tribunal and SC rulings, it found police activities do not fall within the definition of "security agency" under the Finance Act, and the fees are statutory charges deposited into government treasury per CBEC guidance, not taxable service receipts. Appeal allowed. en-us Wed, 17 Sep 2025 00:00:00 +0530 Tue, 07 Oct 2025 08:30:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779464 CESTAT held the impugned levy of service tax on fees collected by the police under the head "security agency" is unsustainable. Relying on prior Tribunal and SC rulings, it found police activities do not fall within the definition of "security agency" under the Finance Act, and the fees are statutory charges deposited into government treasury per CBEC guidance, not taxable service receipts. Appeal allowed. Case-Laws Service Tax Wed, 17 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779464