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Service Tax - Highlights / Catch Notes

Home Highlights March 2022 Year 2022 This

Levy of service tax - Security Agency Service or not - police ...

Case Laws     Service Tax

March 8, 2022

Levy of service tax - Security Agency Service or not - police personnel supplied to public departments, private companies and persons etc. - the appellants are not liable to pay service tax being appellants are discharging sovereign functions in terms of Kerala State Police Act. Therefore, demand of service tax is not sustainable against the appellant - AT

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