Police Department Not Liable to pay Service Tax under Security Agency Services

Supdt. of Police Vs. CCE&ST (CESTAT Delhi)

Brief facts of the case are that the appellant, Superintendent of Police of various districts in the State of Rajasthan are alleged to have been engaged in providing Security Agency Service covered under Section 65(105)(w) of the Finance Act, 1994 without having the registration for the services. As per Section 65(94) of the Please become a Premium member. If you are already a Premium member, login here to access the full content.