Greater Chennai Police Commissionerate Vs Union of India
Date: December 11, 2025
Subject Matter
Government Agencies Not Liable to Service Tax Before 2012 Amendment Defining 'Person'; No service tax on the police department for security/bundobast services
Summary
The Madras High Court allowed the writ petitions filed by the Greater Chennai Police Commissionerate, thereby setting aside the Order-in-Original dated 14.10.2015 which sought to levy service tax on the police department for security/bundobast servic…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT A common order is passed in these three writ petitions as the issue that arises for decision is the same across all the matters. 2. The prayer in W.P.No. 6280 of 2016 is for a Declaration that the activities of the petitioner rendered under the Tamil Nadu District Police Act, 1859, the Chennai Police Act, 1888 (formerly the Madras City Police Ac…