Cal HC: Penalty Amount on Higher Value than Invoice Value Can’t be Computed by GST Dep. w/o Evidence  ||  All. HC: Candidates with Criminal Background Will Pose Severe Threat to Democracy if Elected  ||  All. HC: It’s an Obligation of Bank Officials to Fully Co-operate in Criminal Investigations  ||  SC: Prima Facie Case Made Out from Allegations in Complaint Sufficient to Summon Accused  ||  Supreme Court Explains: Debt Becoming Financial & Operational Debt  ||  P&H HC: Model Code of Conduct Can’t Stand in Way of Execution of Judicial Order  ||  Chh. HC: Can’t Build Matrimonial Home With Bricks & Stones, Love & Respect Between Spouses Required  ||  Ker. HC: Fitting of Sensors in Buses Used as Stage Carriages Can’t be Insisted by Registration Author  ||  Kar. HC: Can’t Consider Party’s Declaration, Promise of Policies as Corrupt Practise under RP Act  ||  Bom. HC: Public Sector Banks Not Empowered to Issue Look Out Circulars Against Loan Defaulters    

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 2024 - All Rights Reserved