Police department providing arms amp; security guards to PSUs amp; Govt. dept. not covered under security agency : CESTAT

EXCISE/ST/VAT : Police department which is an agency of State Government cannot be considered to be a person engaged in business of running security services, thus, providing arms, security guards to public sector banks/undertakings and Government departments by Police department under section 13 of Police Act, 1861 on collection of actual expenditure/cost is not covered by definition of security agency under section 64(94) of Finance Act, 1994

from www.taxmann.com Latest Case Laws https://ift.tt/3nIq2Jd