Security Agency's Service – CISF provide security service to several other properties including those owned by public sector companies and state governments

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....O 1/1/2011 Security Agency's Service - CISF provide security service to several other properties including those owned by public sector companies and state governments Whereas the Central Industrial Security Force (CISF) constituted under the CISF Act, 1968 as a force for protection and security of industrial undertakings is a multi-skilled agency under Government of India, Ministry of Homo Affa....

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....provided by CISF to Public Sector Undertakings and State Governments are liable for payment of service tax under the "Security Agency's Service" and CISF thereafter started paying service tax with effect from 01.04.2009; Due to the above reasons, CISF did not collect the service tax amount from the service recipients for the period upto 31.03.2009. Now therefore, in exercise of the powers confer....