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Whether police department liable for service tax on security

This query is : Resolved 

26 September 2014 The Superintendent of police has received a notice for providing Security Services to various government and non-government agencies.
The question is whether the Dept. of Police is liable to charge Service Tax and to pay the same.?

26 September 2014 Services provided by police to PSU or corporate or sports event held will be taxable as security service and tax will be actually payable on reverse charge by the recipient. (As per CBEC “taxation of service: An Education guide – 20.6.2012)

26 September 2014 What about reverse charge in this case.?


26 September 2014 Recipient has to pay service tax on 75% of service received.



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