Constitutional validity of Section 67 - Security Agency – The ...

Case Laws Service Tax

February 16, 2013

Constitutional validity of Section 67 - Security Agency – The ‘Master and Servant relationship is between the Security Agency and the Security Personnel engaged and not between the Service Receivers and the Security Personnel. - HC

View Source

← Previous Next →

Constitutional validity of Section 67 - Security Agency – The ...

Case Laws Service Tax

February 16, 2013

You may also like:

Levy of Service Tax - construction of compound wall/fencing - security agents services - Taking that definition of 'security agency' into section 65(105)(w) of Finance...

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...

Modification in Cyber Security and Cyber resilience framework of KYC Registration Agencies (KRAs) - Circular

Security Agency Service - the activity undertaken by the police is not covered by the definition of Security Agency under Section 64(94) of the Act - AT

Demand of service tax - Society of ex-servicemen - service of Security Agency - definition of Security Agency was changed w.e.f. 18.4.2006 referring "any person" - AT

Levy of tax on state police - Security Agency Services - providing security to banks, individuals, security for cricket matches, IPL, World Cup, Mumbai Port Trust,...

Manpower recruitment or supply agency service - reverse charge - An employer-employee relationship exists between the agency and the individual and not between the...

Supply of Security services to Bruhat Bengaluru Mahanagara Palike (BBMP) are not exempt from GST as they do not qualify as activities related to functions entrusted to a...

Levy of GST - Reverse Charge Mechanism (RCM) - whole-time director - A director who has taken an employment in the company may be functioning in dual capacities, namely,...

Nature of income - professional fees received by the doctor from the Hospital - Taxable as salary or Income from Business or profession - There is no master-servant...

The appellant are providing services for security of their customer's property from fire. The same would get covered under "Security Agency Services" inasmuch as the...

This Master Circular consolidates various circulars and guidelines issued by SEBI to Research Analysts, superseding the previous Master Circular dated June 15, 2023. It...

Master Circular consolidates SEBI circulars applicable to Mutual Funds. It supersedes previous Master Circular dated May 19, 2023, incorporating new circulars issued...

SEBI issues Master Circular for Registrars to an Issue and Share Transfer Agents (RTAs) to consolidate relevant circulars. The new Master Circular supersedes previous...

Allegation of Corruption against RP/IRP - public servant or not - In the opinion of this Court, the Constitutional Courts would be loath in reaching such drastic...

Quick Updates: