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2018 (5) TMI 1823 - CESTAT DELHILevy of tax on state police - security agency service - certain charges collected for providing police guard for currency chest of various bank branches, financial institutions and also other Central and State organizations and public enterprises - Held that:- An identical issue has come-up for consideration before this Tribunal in the case of THE DEPUTY COMMISSIONER OF POLICE JODHPUR, SUPERINTENDENT OF POLICE VERSUS COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX, JAIPUR [2016 (12) TMI 289 - CESTAT NEW DELHI], where it was held that the police department, which is an agency of the State Govt., cannot be considered to be a person engaged in the business of running security services. Consequently, the activity undertaken by the police is not covered by the definition of Security Agency under Section 64 (94)of the Act. Appeal allowed - decided in favor of appellant.
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