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2024 (2) TMI 1082 - AT - Service TaxClassification of services - Security Services or not - Government of Tripura has entered into a memorandum of understanding with ONGC, which is a Public Sector Undertaking (PSU) owned by the Government of India, for a period of 10 years to raise a full battalion of the Tripura State Rifles mainly for dedicated deployment to ONGC for security services - providing services to the Public Sector Undertaking - HELD THAT:- The issue involved in these cases is squarely covered by the decision of this Tribunal in the case of MUMBAI POLICE VERSUS COMMISSIONER OF SERVICE TAX, MUMBAI [2018 (4) TMI 418 - CESTAT MUMBAI], wherein this Tribunal has observed activity undertaken by the police is not covered by the definition of Security Agency under Section 64(94) of the Act. In this case also, the appellant is not engaged in the business of providing security services, therefore, following the precedent decision of this Tribunal, it is held that as the appellant is not engaged in the business of providing security services, therefore, the appellant is outside the purview of security services as defined under Section 65 (94) of the Finance Act, 1994. The appellant is not liable to pay service tax - the impugned demand against the appellant is set aside - appeal allowed.
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