Calcutta HC: Award May Be Set Aside if Tribunal Rewrites Contract or Ignores Key Clauses  ||  Delhi HC Suspends Kuldeep Singh Sengar’s Life Term, Holding Section 5(C) of POCSO Not Made Out  ||  Calcutta High Court: Arbitration Clause in an Expired Lease Cannot be Invoked For a Fresh Lease  ||  Delhi High Court: 120-Day Timeline under Section 132B Of Income Tax Act is Not Mandatory  ||  NCLAT Reaffirms That Borrower's Debt Acknowledgment Also Extends Limitation Period for Guarantors  ||  NCLAT: Oppression & Mismanagement Petition Cannot Be Filed Without Company Membership on Filing Date  ||  Supreme Court Quashes Rajasthan Village Renaming, Says Government Must Follow its Own Policy  ||  NCLAT: NCLT Can Order Forensic Audit on its Own, No Separate Application Required  ||  NCLAT Reiterates That IBC Cannot be Invoked as a Recovery Tool for Contractual Disputes  ||  Delhi HC: DRI or Central Revenues Control Lab Presence in Delhi Alone Does Not Confer Jurisdiction    

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 2025 - All Rights Reserved