SC: Menstrual Health is a Fundamental Right under Article 21; Orders Free Sanitary Pads in Schools  ||  Supreme Court: Industrial Court is the Proper Forum to Decide Issues Relating to Contract Labour  ||  Supreme Court: Only Civil Court of Original Jurisdiction Can Extend Arbitral Tribunal’s Mandate  ||  SC: Demolition of Private Property Must Rest on Clear Statutory Grounds and Due Consideration  ||  SC: After Complaint Was Withdrawn, BCI Disciplinary Committee Could Not Penalise Advocate  ||  MP HC: Decree Holder Cannot Defeat Compromise or Initiate Execution by Refusing Debtor’s Cheque  ||  MP HC: Spouse’s Income Cannot Be Clubbed With Public Servant’s for Disproportionate Assets Case  ||  Ker HC: Bar Association is Not Employer & Cannot Form Internal Complaints Committee under POSH Act  ||  SC: Ex-Contract Workers Must Be Preferred When Employers Replace Contract Labour With Regular Staff  ||  SC: Waqf Tribunals Cannot Hear Claims over Properties Not Listed or Registered under Waqf Act    

Police Commissioner vs. Lakhani Piraji Vanjara - (Customs, Excise and Service Tax Appellate Tribunal) (15 Feb 2024)

Security service provided by the police department to various agencies and consideration received by them is not liable to service tax under security agency service

MANU/CS/0073/2024

Service Tax

The issue involved is that the service of security escort/ detecting agency provided by the Police Commissioner, Surat and consideration received their against is liable to service tax or otherwise. Against the common order, assessee the police Commissioner filed Appeal contesting the demand of service tax.

The assessee submits that the issue of levy of service tax on the police department for various service such as escort service, detecting agency service provided to various agencies and consideration received here against is not liable to service tax.

The issue is no longer res-integra as in the various judgments including the judgments cited by the assessee, it is categorically held that security service provided by the police department to various agencies and consideration their against received by them is not liable to service tax under security agency service. Therefore, the issue is no longer res-integra. Therefore, the demand is set aside, consequently no penalty can be imposed as sought in the Revenue's appeal. Accordingly, the impugned order is set aside. Appeal of Assessee is allowed and appeal of revenue is dismissed.

Tags : DEMAND   CONFIRMATION   LEGALITY  

Share :        

Disclaimer | Copyright 2026 - All Rights Reserved