V/DGST/21(9)/B & F Services/ 2/2004/18398 Dated:- 18-1-2005 Order-Instruction – Circulars – Service Tax – Service Tax Liability when on Departments and under takings of the State Police (Service tax instructions D.O.F. No V/DGST/21(9)/B F Services/ 2/2004/18398, dated 18-1 -2005 of D.G.S.T.] Subject: Payment of Service Tax by the departments and undertakings of the State Police. Let me first wish you and all your near and dear ones a very happy and productive new year. Perhaps, you would be quite aware about the numerous taxable services which are also available on www.cbec.gov.in. which are chargeable to service tax. Many such taxable services, like Mandap Keepers, Health Club Fitness Center Services are reportedly be
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the Health Club and Fitness Centers run by your establishments and providing services to persons for monetary consideration is also liable to pay service tax. Perhaps, due to ignorance, or otherwise, service tax liability, in some cases, is reportedly either not being discharged or not correctly discharged. It will be in the public interest if correct service tax is paid by them. Invoking of mandatory penal provisions of service tax against taxable service providing government bodies could be quite embarrassing. It will be advisable if such State Police bodies correctly comply with the requirements of the service tax rules and procedure. We seek your kind co-operation on the aforesaid and also request you to endorse this letter, with inst
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