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Service Tax - Highlights / Catch Notes

Home Highlights October 2018 Year 2018 This

Security Agency Service - guarding the suit properties - ...


Mumbai Court Rules Security Services Exempt from Service Tax Due to Sovereign Function Status.

October 4, 2018

Case Laws     Service Tax     AT

Security Agency Service - guarding the suit properties - assessee appointed by the Court Receivers (CR) of Hon’ble High Court, Mumbai and / Debt Recovery Tribunal - the service receiver is the CR, who performs the judicial functions as per the Court - Not taxable as sovereign function of the States

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