ORDER :

The State of Rajasthan has filed the instant suit against the Union of India and others with the following prayers:

(a) Declare the activity of, providing/deploying additional police force at various Banks/Institutions/Organisations or at various events and the work of character verification and providing security as per the provisions of Sections 11 and 46 of the Rajasthan Police Act, 2007 for the purpose of maintaining law and order situation, are in the nature of sovereign functions and are hence exempt from the levy of service tax.

(b) Declare that the plaintiff being not a person is outside the scope and ambit of the Section 73 of the Finance Act, 1994 and therefore the levy of service tax is without authority of law.

(c) Declare that the levy of service tax on the plaintiff in relation to the activities of providing/deploying additional police force at various Banks/Institutions/Organisations or at various events and the work of character verification for the purpose of maintaining law and order situation as per the provisions of Section 11 and 46 of the Rajasthan Police Act, 2007 is violative of Article 289 of the Constitution of India and therefore without authority of