Calling the Situation Grim, the Supreme Court Takes Suo Motu Cognizance of Delays in NCLT Approvals  ||  Supreme Court: Admission of a Claim by a Resolution Professional is Not Debt Acknowledgment  ||  Supreme Court: Public Figures Must Exercise Caution as Their Words Have Consequences in Society  ||  SC: State Must Act as a Model Employer, Criticising the Union For Not Regularising ISRO Workers  ||  J&K&L High Court: Minor Minerals Have Major Environmental Impacts and Must be Regulated  ||  Del HC: Unexplained Money Received by Public Servant is Not Bribery Without Proof of Official Favour  ||  Del HC: There is No Absolute Bar on Granting Co-Convicts Parole/Furlough Together in Suitable Cases  ||  Bom HC: LARR Authority Can Examine Limitation Issues in Land Acquisition References under 2013 Act  ||  MP HC: Long-Serving Employees Cannot Be Denied Regularisation by Retrospective Statutory Amendments  ||  J&K&L HC: Routine Challenges to Lok Adalat Awards Defeat Their Purpose of Quick Dispute Resolution    

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