CESTAT Exempts Semi Conductor Laboratory from Service Tax on CISF Security Services

Semi Conductor Laboratory Vs Commissioner of Central Excise and Service Tax (CESTAT Chandigarh) The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Chandigarh Bench, has ruled that the Semi Conductor Laboratory (SCL), an autonomous body of the Government of India, is not a “business entity” and is therefore not liable to pay service tax on security services provided by the Central Industrial Security Force (CISF). The Tribunal set aside the Commissioner’s order that had confirmed a service tax demand of Rs. 83,81,616, along with interest and penalties, for the p...