2014 (6) TMI 726

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..... or fees levied by it for providing security services would constitute Revenue of the State beyond the taxing powers of the Union of India qua under Article 289 of the Constitution of India. - Held that:- there is no prima facie persuaded to accept this contention of the appellant. - appellant directed to deposit service tax and interest - pre-deposit of penalty waived - stay granted partly. - App .....

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..... the Andhra Pradesh Protection Force Act, 1991 (Andhra Pradesh Act 25 of 1991), charges or fees levied by it for providing security services would constitute Revenue of the State beyond the taxing powers of the Union of India qua under Article 289 of the Constitution of India. 2. On a perusal of the adjudication order and the material on record, we are not prima facie persuaded to accept this co .....

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