Service tax demand quashed for Bundobast Services on Chennai Police holding sovereign functions not taxable prior to 1 June 2012

Greater Chennai Police Commissionerate Vs Union of India (Madras High Court) Conclusion: Service tax demand raised on the Greater Chennai Police Commissionerate for providing Bundobast and security services, holding that such services were sovereign functions and that the Government was not liable to service tax for the period prior to 1 June 2012. Held: Greater Chennai Police Commissionerate, assessee, challenged a service tax demand confirmed by the Principal Commissioner of Service Tax for charges collected under various Government Orders for deployment of police personnel. Assessee argued...