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TMI Blog2014 (11) TMI 246X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri D Nagvenkar, Addl. Comm (AR) JUDGEMENT Per: P R Chandrasekharan: The appeal and stay petition are directed against Order-in-Original no. 97-98/STC-I/SKS/13-14 dated 5/11/13 passed by Commissioner, Service Tax-I, Mumbai. Vide the impugned order, the ld. Adjudicating authority has confirmed a service tax demand of Rs. 13,54,03,947/- against Mumbai police along with interest thereon and has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he provisions of the said Act for the period specified therein and the cost of such provisions shall be borne by the person who makes the application. Similarly, under section 48, employment of additional Police is made at large works which is being carried on or any public amusement, which is being conducted, if it is likely to impede the traffic or to attract large number of people and the behav ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly, the expenditure for deployment of forces has to be met from the budget allotted to the Mumbai Police. Therefore the nature of the activity undertaken by the Bombay Police is of the nature of a sovereign function relating to maintenance of law and order and the said service does not fall within the category of 'Security Agency Services' as defined in section 65(94) read with section 65( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ustrial Security Forces (CISF), which also provides security services to various central government establishments including government departments, it has been held that such services would fall within purview of 'Security Agency Service' and CISF has been discharging service tax liability thereon. Ld. Addl. Comm. Also relies on CBEC Circular no. 137/131/2010 dated 2011, wherein it has be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... also suggestive of statutory/sovereign nature of the function. Further, the issue whether security services provided by the Police is also a security service is a triable issue. Both the Tribunal and the Hon'ble Bombay High Court in the cases cited (supra) have taken a prima facie view that such services may not be liable for service tax. Thus, the appellant has made a strong case for grant o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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