https://www.taxtmi.com/caselaws?id=466141 Charges collected by the police for providing guards to banks were held not to constitute consideration for security agency services, because the activity was performed as part of a statutory duty rather than in the course of a security business. The applicable CBEC circular covered charges recovered by a sovereign or public authority for mandatory statutory functions, where the fee is collected under law and remitted to the Government treasury. Those conditions were satisfied, so service tax was not leviable and the demand failed. en-us Tue, 12 Dec 2023 00:00:00 +0530 Sat, 24 Jan 2026 12:45:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466141 Charges collected by the police for providing guards to banks were held not to constitute consideration for security agency services, because the activity was performed as part of a statutory duty rather than in the course of a security business. The applicable CBEC circular covered charges recovered by a sovereign or public authority for mandatory statutory functions, where the fee is collected under law and remitted to the Government treasury. Those conditions were satisfied, so service tax was not leviable and the demand failed. Case-Laws Service Tax Tue, 12 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466141