Service tax on escort charges collected by the State Police from various clients under Security Service

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....0, 2011 Subject: Service tax on escort charges collected by the State Police from various clients under Security Service Certain field formations have raised the issue of leviability of service tax on escort charges collected by State Police from banks for escorting cash, under 'Security Agency service'. 2. While, most of the field formations are of the view that such charges should be le....

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....t be said to be statutory/sovereign function. In a related matter of security provided by Central Industrial Security Force (CISF), the Ministry of Law and Justice had opined that services provided by a Central Government Department to any PSU or State Government can be considered as a service provided to any external person or agency and thereby can be taxed under the legal provisions contained i....