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2021 (7) TMI 195 - CESTAT NEW DELHILevy of Service Tax - security agency service or not - Home Guards department - scope of the term ‘person’ - It is the case of the appellant that the term ‘person’ does not include the Government or Governmental entities and, therefore, they are not covered by the definition of security agency - HELD THAT:- The term ‘person’ appearing in the definition must be construed to be a natural person and by no stretch of imagination will include the State or its officers or the posts created under a statute as held by the Constitution Bench of the Hon’ble Supreme Court in the case of STATE OF WB. PLAINTIFF VERSUS UOI. [1962 (12) TMI 64 - SUPREME COURT]. Since State cannot be a person, it cannot be a “security agency”. Therefore, no service tax under the head security agency service can be charged on the amounts collected by the Police or Home Guards or any officers of the Government for providing security. The appellant is not liable to pay service tax - Appeal allowed - decided in favor of appellant.
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