TMI Blog2018 (9) TMI 31X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant to various Banks was part of the statutory duty and therefore the same was not covered by provisions of Finance Act, 1994 related to Service Tax - Identical issue decided in the case of DY. INSPECTOR GENERAL OF POLICE VERSUS COMMISSIONER OF C. EX., BHOPAL [2017 (11) TMI 346 - CESTAT NEW DELHI], where it was held that the police department which is in the agency of State Government cannot b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... chest for various Banks such as State Bank of India, Punjab National Bank, Bank of Baroda, Canara Bank, Central Bank, UCO Bank etc. It appeared to Revenue that consideration received by U.P. Police for providing such escorting facility was covered by definition of Security Agency Services . Therefore, appellants were issued with a show cause notice covering the period from October, 2005 to Octob ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Deputy Inspector General of Police, it was held that Police Department providing Police force to public sector undertakings and Government Departments for security purposes is part of the statutory duty of Police and same cannot be turned as services covered by provisions of Service Tax related to provisions under Finance Act, 1994. 4. Heard the learned A.R. for Revenue who has supported the im ..... X X X X Extracts X X X X X X X X Extracts X X X X
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