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Supdt. of Police Versus CCE&ST, Jaipur

2018 (1) TMI 271 - CESTAT NEW DELHI

Security Agency Service - demand of service tax - Held that: - identical issue decided in the case of The Deputy Commissioner of Police Jodhpur, Superintendent of Police Versus Commissioner of Central Excise and Service Tax, Jaipur [2016 (12) TMI 289 - CESTAT NEW DELHI], where it was 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 no .....

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ned for the reasons mentioned in the CoD. Appeals are admitted. 2. With the consent of both the parties, we heard the appeals on merit. 3. Brief facts of the case are that the appellant, Superintendent of Police of various districts in the State of Rajasthan are alleged to have been engaged in providing Security Agency Service covered under Section 65(105)(w) of the Finance Act, 1994 without having the registration for the services. As per Section 65(94) of the Finance Act, 1994, Security Agency .....

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this background, we heard Sh. Krishan Garg, ld. CA for the appellant and Sh. Sanjay Jain, ld. AR for the Revenue and perused the material available on record. 5. After hearing both parties and on perusal of record, it appears that identical issue has come up before the Tribunal in assessee s own case (Final Order Nos. 55321 - 55348 dated 25.11.2016) where it was observed that- 46. Payment for Police service.- The State Government may levy from any person, who carries on any such occupation, gat .....

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ce force for the purpose of maintaining public security and law and order have been notified. Notification number 27 (2) Home/Gr.-6/ 84 dated 19.05.2008 which notifies the charges for police arrangement in central government offices/institutions/banks and other organizations, and notification number F.1(K)(16)Gr.-2/05 dated 15.01.2008 which notifies the charges to be recovered on providing/deploying/rendering police force for security purposes. In the notification number dated 19.5.2008, the cha .....

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lant, therefore, is required to collect the usage charges and credit the same in the Rajasthan State Government treasury. The submission made by the police department in this regard is that the fees recovered by them is for provision of additional police force. They have referred to Section 46 of the Rajasthan Police Act, 2007 and submitted that the additional police officers are deployed at the request of any person only for the purpose of public security or for the maintenance of public peace .....

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ion. The lower authorities have, however, taken the view that the activity undertaken is not in the nature of statutory duty, but an activity undertaken for a consideration which is not a statutory fee. We find ourselves unable to agree to this stand taken by the lower authorities. The police department has the mandatory duty to maintain public peace and order. For such duty, which is in the nature of sovereign function, no charges are recoverable from the citizens. In the present case, the poli .....

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