Payment of service tax by CISF on taxable services provided -reg

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....vice tax by CISF on taxable services provided -reg. Reference is invited to Ministry of Home Affairs U.O. No. II - 27011/23/2007-PF.II dated 16th June, 2008 regarding levy of service tax on security services provided by CISF and the suggestion to shift the liability to pay service tax from CISF to the recipient of service. 2. The matter has been examined carefully. As a general principle, se....

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....ails. Payment of service tax also requires a similar system and procedure. 4. It is, therefore, appropriate for CISF, being the service provider, to deposit the service tax on taxable services such as security service, consulting service provided instead of asking the recipient to deposit the service tax. 5. CISF may be advised to take appropriate steps to discharge the service tax liability....