2015 (1) TMI 279

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..... 07 to various firms, persons, organizations, the income received by way of fee so received by the State of Rajasthan being remitted to the Government treasury constitutes income of the State derived as a consequence of performance of statutory functions. As such, the services are prima facie excluded from the scope of taxable “Security Agency Services” in view of C.B.E. & C. Circular No. 89/7/2006 .....

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..... rsons, organizations, the income received by way of fee so received by the State of Rajasthan being remitted to the Government treasury constitutes income of the State derived as a consequence of performance of statutory functions. As such, the services are prima facie excluded from the scope of taxable Security Agency Services in view of C.B.E. C. Circular No. 89/7/2006-S.T., dated 18-12-2006 .....

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