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2014 (11) TMI 246 - CESTAT MUMBAIWaiver of pre deposit - Security Agency Services - nature of services provided by the Mumbai Police to individuals or organizations in conducting various private and public events - Held that:- prima facie the services provided by deployment of additional police force, either to individuals or for public events, partakes the nature of maintenance of peace and preservation of order. Further, the costs paid by the service recipients gets credited to the consolidated fund of the State, which is also suggestive of statutory/sovereign nature of the function. appellant has made a strong case for grant of stay - Following decision of Security Guards Board vs. Comm. Of Central Excise, Thane II [2011 (9) TMI 113 - BOMBAY HIGH COURT] - Stay granted.
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