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Security Guards Board for Greater Bombay & Thane Dist. Versus Commissioner of Central Excise, Thane

Demand of service tax - Security Agency and Manpower Recruitment Agency Services - demand raised on the ground that the appellant provided the said services to their clients - Held that: - We find that the appellants are a Board constituted under Section 6 of the Maharashtra Private Security Guards (Regulation of Employment & Welfare) Act, 1981 - it cannot be said that the Board is a Public Authority or Statutory Authority. Thus the service provided by them is not a statutory function and charge .....

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ed u/s 76, 77 and 78 of the Finance Act, 1994, we find that the board has been created for welfare of the working class. One of the purposes of the board is to ensure that working people are treated well and not exploited. In these circumstances, invoking Section 80 of the Finance Act, 1994, we set aside penalties under Sections 76 and 78 of the Finance Act, 1994. - Appeal disposed off - decided partly in favor of appellant. - Appeal No. ST/286/09 - A/94539/16/STB - Dated:- 14-12-2016 - Shri .....

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d allowances of the security guard and 5% administration charges from their clients. Revenue issued a show-cause notice to them seeking to recover Service Tax under the head of Security Agency and Manpower Recruitment Agency Services alleging that the appellant provided the said services to their clients. Demand was raised on the entire amount of wages and allowances and administration fee received from the clients. The entire demand was confirmed by the Commissioner and equivalent amount of pen .....

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the Maharashtra Private Security Guards (Regulation of Employment & Welfare) Act, 1981. The appellants are statutory body established by the Government of Maharashtra for regulating the employees of Security Guards employed in the State of Maharashtra. The function of the Board is to ensure better provisions for the terms and conditions of the employment and welfare of the security guards. Learned Counsel argued that these functions are statutory in nature. The learned Counsel argued that th .....

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e Supreme Court in the case of Vizagapatnam Dock Labour Board Vs. Stevedores Association Vishakhapatnam AIR 1970 SC 1626. It was argued that the CBE&C Circular No. 89/7/2006-Service Tax dated 18.12.2006 prescribed that fee collected by any sovereign/public authorities for performing any activity which is in the nature of compulsory levy as per the provisions of the relevant statute, and it is deposited into the Government Treasury does not consist provisions of taxable services per se. He fu .....

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s are a Board constituted under Section 6 of the Maharashtra Private Security Guards (Regulation of Employment & Welfare) Act, 1981. Under clause 40 of the Maharashtra Private Security Guards (Regulation of Employment & Welfare) Scheme, 2002, following has been prescribed:- 40. Cost of operating the Scheme and provision for amenities and benefits to the registered Security Guards of the Board.- (1) The cost of operating this Scheme and for providing different benefits, facilities and ame .....

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such time as the Board may direct. The Board may require the registered principal employers to pay the levy retrospectively or prospectively as it may deem fit. (2) As 1 [Principal] employer to whom this Scheme applies shall pay the levy as specified by the Board, from time to time, from the date from which the Scheme applies to him irrespective whether he gets himself registered within the time limit laid down in clause 13 of this Scheme or any time thereafter. (3) In determining what payments .....

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l employer shall on demand make a payment to the Board by way of deposit or provide such other security for the due payment of the amount referred to in sub-clause (1) as the Board may consider necessary. (6) The Secretary shall furnish, from time to time, to the Board such statistics and other information as may reasonably be required in connection with the operation and financing of this Scheme. (7) If a registered principal employer fails to make the payment due from him under sub-clause (1) .....

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shtra Private Security Guards (Regulation of Employment & Welfare) Act, 1981, following has been provided: - 6. Constitution of Board.-(1) The State Government may, by notification in the Official Gazette, establish a Board to be known by such name as may be specified in the notification for any Security Guard in any area. One or more Boards may be established for one or more classes of Security Guards or for one or more areas. (2) Every such Board shall be a body corporate with the name afo .....

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shall not exceed one-third of the total number of members representing 2 [principal employers] and Security Guards. (5) The Chairman of the Board shall be one of the members appointed to represent the State Government; nominated in this behalf by the State Government. (6) After nomination of all the members of the Board including the Chairman, the State Government, shall, by notification in the Official Gazzette, publish the names of all the members of the Board. (7) The term of office of membe .....

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een that no Director is paid by the Government of Maharashtra, the levy is collected and is determined by the Board in terms of clause 40. All the expenses and salaries of the said Board are not charged to the Consolidated Fund but are charged to the amount recovered under the said Scheme. In view of the above, it cannot be said that the Board is a Public Authority or Statutory Authority. Thus the service provided by them is not a statutory function and charges collected by them are not statutor .....

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