TaxTMI 
TaxTMI 
2026 (1) TMI 494
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....K. Mohana Murali Senior Panel Counsel (in all writ petitions) COMMON ORDER DR. ANITA SUMANTH, J. A common order is passed in these three writ petitions as the issue that arises for decision is the same across all the matters. 2. The prayer in W.P.No. 6280 of 2016 is for a Declaration that the activities of the petitioner rendered under the Tamil Nadu District Police Act, 1859, the Chennai Police Act, 1888 (formerly the Madras City Police Act, 1888) (referred to hereinafter as 'enactments'/'relevant enactments') and Government Orders issued by the State of Tamil Nadu, are outside the scope of Chapter V and VA of Finance Act, 1994 in terms of which Service tax is levied. 3. W.P.No. 6281 of 2016 challenges Order-in-Original date....
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....he Order-in- Original dated 14.10.2015 is bad in law as there is no liability that could be fastened on the police authorities qua the provision of security/bundobast services to various entities, both State as well as private. 8. Learned counsel for petitioner would submit that the duties of the police authorities rendered in terms of the relevant enactments constitute sovereign functions. Under various Government Orders, the State has permitted the authorities to collect certain amounts from the service recipients. 9. These receipts are nothing but a reimbursement of the costs to be defrayed by the petitioner in respect of those police officials deputed to render the security services. Hence, and being a measure of reimbursement, th....
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....the enactments relied upon by the petitioner. 13. He draws attention to the amounts that are payable under the Government Orders by the service recipients and submits that those amounts are not in the nature of pure reimbursements, but contain an element of profit as well. In fine, he would pray that the impugned order be sustained and the prayer for a direction to the authorities be dismissed, as being devoid of merit. 14. We have heard both learned counsel and have considered the material papers as well as the cases relied upon. 15. The petitioner is the Greater Chennai Police Commissionerate. The services rendered by the officers are in the nature of bundobast services, admittedly falling under the sweep of their official duties....
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.... negatived, and referring to some circulars issued by the CBIC, the appeal came to be allowed. 19. As against that order, the Commissioner of Customs and Central Excise approached the Supreme Court, that dismissed the appeal in Dy. Commissioner of Police, Jodhpur v. Commissioner [2017 (48) STR 275] in the following terms:- "1. Heard Shri Ranjit Kumar, Learned Solicitor General appearing for the appellant and perused the relevant material. 2.Delay condoned. 3.In the facts of the case, we are not inclined to interfere with the impugned order(s). The civil appeal(s) are accordingly dismissed." 20. In the present case too, liability is fastened under the provisions of Section (105) (w) of Finance Act 1994, defin....
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....d leave salary contribution)] (in Rs. ) 1 Superintendent of Police/Commandant 1,23,924/- 2 Additional Superintendent of Police/ Deputy Commandant 1,20,812/- 3 Deputy Superintendent of Police (Cat-I,II and III) 1,16,700/- 4 Inspector of Police (Cat - I,II and III) 97, 463/- 5 Sub Inspector of Police (Cat - I, II and III) 96,436/- 6 Head Constable (Cat - I, II and III) 56,539/- 7 Grade I Police Constable (Cat - I, II and III) 55,168/- 8 Grade II Police Constable (Cat - I,II and III) 53,254/- 9 Followers Barber and Cook 31,508/- Dhobi and Sweeper 31,165/- * 10% Additional Amount on total pay per month may be added on 1st January, every year towar....
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.... the definition of 'person' upon whom liability of service tax was to be fastened, as it stood for the period in question, being May, 2006 to December, 2011, did not include the Government. Hence, one would adopt the definition of 'person' under the General Clauses Act, which as per Section 6(42), reads thus:- "person" shall include any company or association or body of individuals, whether incorporated or not; 25. It is only under the Finance Act, 1994 on and with effect from 01.06.2012 that a definition of 'person' was inserted in Service tax law, reading as follows:- "person' includes,- (i) an individual, (ii) a Hindu undivided family, (iii) a company, (iv) a society, (v) ....