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Service Tax - Highlights / Catch Notes

Home Highlights December 2015 Year 2015 This

Levy of service tax - security service by Police Forces of the ...


Court Stays Service Tax on State Police Security Services; Income Exempt Under Article 289 of the Constitution.

December 17, 2015

Case Laws     Service Tax     AT

Levy of service tax - security service by Police Forces of the State - prima facie, the consideration amounts to income of the State of Rajasthan which is excluded from the purview of the taxation jurisdiction of the Union vide Article 289 of the Constitution. - stay granted - AT

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