Emergency Response Services, Including Police and Fire Exempt from Service Tax: CESTAT [Read Order]

The services with respect to emergency response service under NHM, which is the major part of their services was exempt and has been rightly found to be exempted.
Emergency Response Services - Police and Fire - Service Tax - CESTAT - taxscan

The Customs Excise and Service Tax Appellate Tribunal (CESTAT) has ruled that emergency response services, including police and fire, are exempt from service tax. The Appellant – G V K Emergency Management Research Institute has a registered Office at Secunderabad. They had centralised registration for providing taxable services under the head Business Support Service, commercial…

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