Court Rules Home Guards Not Subject to Service Tax; State Not Classified as "Person" or "Security Agency.

Levy of Service Tax - security agency service or not - Home Guards department - scope of the term ‘person’ - Since State cannot be a person, it cannot be a “security agency”. Therefore, no service tax under the head security agency service can be charged on the amounts collected by the Police or Home Guards or any officers of the Government for providing security. - AT .....

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