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2023 (12) TMI 183 - AT - Service TaxLevy of service tax - security agency service or not - providing services to private persons, for companies for activities like escort of cash, security services to private/ public sector banks , security to individuals, Securities and others - appellant is a police department of Government - HELD THAT:- The identical issue has already been considered in DY. INSPECTOR GENERAL OF POLICE VERSUS COMMISSIONER OF C. EX., BHOPAL [2017 (11) TMI 346 - CESTAT NEW DELHI] where it was held that CESTAT in the case of Dy. Commissioner of Police & Others v. CCE, Jaipur & Others, [2016 (12) TMI 289 - CESTAT NEW DELHI] concluded that the police department which is in the agency of State Government cannot be considered to be a person engaged in the business of running security services. The issue in hand has already been settled in the aforesaid decision - in the present case also, the demand of service tax is not sustainable - Appeal allowed.
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