Service Tax Not Applicable on Payments for Police Deployment: CESTAT Delhi

Ajmer Vidyut Vitaran Nigam Limited Vs Principal Commissioner of CGST & Central (CESTAT Delhi) In the case Ajmer Vidyut Vitaran Nigam Limited (AVVNL) vs. Principal Commissioner of CGST & Central Excise, the CESTAT Delhi reviewed a service tax demand order issued on 16.05.2018, covering the period from July 2012 to March 2016. The order followed a show cause notice issued on 09.02.2018, post-audit, proposing a service tax demand of ₹3.12 crore. This included tax on support services allegedly received from the Rajasthan State Police Department, amounts recovered from employees upon pre-...