No service tax on security services provided by home guards department

The Commandant Vs Commissioner of Central Goods And Service Tax (CESTAT Delhi) Conclusion: Home guards department was an agency of state government and therefore, could not be considered as ‘person’ engaged in the business of running security services. Therefore, there could be no levy of service tax on security services provided by the Home Guards Department as it was a part of its statutory function. Held: Assessee was Commandant of Home Guards in the State of Rajasthan created under the Rajasthan Home Guards Act, 1963 for bridging the requirement of reserved police force required to mai...