Practical Accounts And Taxation
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As per the Tribunal Appellate for Mumbai Bench of the Customs, Excise and Service Tax in the case of Mumbai Police vs. Commissioner of Service Tax had an occasion to examine the levy of service tax on the security services provided by Mumbai Police.
According to Tribunal, police department cannot be considered to be a 'person' engaged in the business of 'running security agency services' and fees collected by them, being in nature of fees prescribed for performing statutory function hence, they are not liable to service tax.
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