https://www.taxtmi.com/caselaws?id=791778 Services rendered by a police department in providing security to banks are not taxable as Security Agency Service under the Finance Act, 1994. The department acts as an agency of the State performing sovereign and statutory functions, not as a commercial security provider, and the fees collected are statutory fees credited to the government treasury. A CBEC circular was noted as consistent with the view that sovereign public authorities discharging statutory obligations are not exigible to service tax. The activity was therefore held outside the levy of service tax. en-us Fri, 15 May 2026 00:00:00 +0530 Sat, 16 May 2026 12:48:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791778 Services rendered by a police department in providing security to banks are not taxable as Security Agency Service under the Finance Act, 1994. The department acts as an agency of the State performing sovereign and statutory functions, not as a commercial security provider, and the fees collected are statutory fees credited to the government treasury. A CBEC circular was noted as consistent with the view that sovereign public authorities discharging statutory obligations are not exigible to service tax. The activity was therefore held outside the levy of service tax. Case-Laws Service Tax Fri, 15 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791778