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2019 (12) TMI 182 - AT - Service TaxSecurity Services - SCN issued in continuation to earlier demand-cum show cause notice dated 23.12.2013 for the period 2011-12 since the grounds relied upon are the same - HELD THAT:- The proceedings initiated through show cause notice dated 23.12.2013 issued for the period 2011-12 ultimately reached this Tribunal and the same were considered along with two other proceedings initiated against the same appellant for the financial year 2006-07 to 2010-11 and all the three appeals were decided through a common Final Order in M/S. FEDERAL SECURITY PVT. LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE & SERVICE TAX, LUCKNOW [2018 (9) TMI 1918 - CESTAT ALLAHABAD] - Both sides have agreed that the issue involved in the present proceedings which are for the financial year 2012-13 are squarely covered by the said case M/S. FEDERAL SECURITY PVT. LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE & SERVICE TAX, LUCKNOW [2018 (9) TMI 1918 - CESTAT ALLAHABAD] where it was held that providing of cash van service with security guard is covered under “cash van service‟ and cannot be termed as “security services‟ as the dominant service is transportation of cash from one place to another through these cash vans. Therefore, the appellants are not liable to pay differential Service Tax under the category of “security service‟. Appeal allowed - decided in favor of appellant.
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