https://www.taxtmi.com/caselaws?id=784738 Police services provided under State statutes and Government Orders, though functionally akin to a "security agency" service, were held not taxable to service tax for May 2006 to December 2011 because, under the then Finance Act, 1994 definition, "person" liable to service tax did not include the Government; applying the General Clauses Act, the Government was not an assessable entity, vitiating the assumption of jurisdiction. Consequently, the impugned demand order was quashed and the writ petitions were allowed. Taxability for the period post 01.06.2012/01.07.2012 was expressly left open and not adjudicated. en-us Fri, 12 Dec 2025 00:00:00 +0530 Sat, 10 Jan 2026 13:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784738 Police services provided under State statutes and Government Orders, though functionally akin to a "security agency" service, were held not taxable to service tax for May 2006 to December 2011 because, under the then Finance Act, 1994 definition, "person" liable to service tax did not include the Government; applying the General Clauses Act, the Government was not an assessable entity, vitiating the assumption of jurisdiction. Consequently, the impugned demand order was quashed and the writ petitions were allowed. Taxability for the period post 01.06.2012/01.07.2012 was expressly left open and not adjudicated. Case-Laws Service Tax Fri, 12 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784738