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2018 (4) TMI 418 - AT - Service TaxLevy of tax on state police - Security Agency Services - providing security to banks, individuals, security for cricket matches, IPL, World Cup, Mumbai Port Trust, Mazagaon Dock, Tata Power, FCI and for other functions. - Held that: - In case of DY. COMMISSIONER OF POLICE, JODHOUR Vs. CCE & ST [2016 (12) TMI 289 - CESTAT NEW DELHI] the Tribunal has held that 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 - demand set aside - appeal allowed - decided in favor of appellant.
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