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2014 (1) TMI 454 - AT - Service TaxWaiver of pre deposit - Security agency service - Section 65(94) - Held that - Police department of State of Rajasthan does not appear to have carried out any business of providing such service. This is our prima facie view subject to testing of the matter further if Police Act of Rajasthan provides otherwise. Accordingly, stay application is allowed and there shall be waiver of pre-deposit of Service tax demand during pendency of the appeal - Stay granted.
The Appellate Tribunal CESTAT NEW DELHI allowed a stay application and waived pre-deposit of Service tax demand. Police department of State of Rajasthan not engaged in commercial activity of providing security service as per Section 65(94) of Finance Act, 1994. Further investigation needed if Police Act of Rajasthan states otherwise.
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