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TMI Blog2018 (9) TMI 385X X X X Extracts X X X X X X X X Extracts X X X X ..... s been demanded from the appellants. 2. As in all the appeals, the facts and the issue is common, therefore, all the appeals are disposed of by a common order. 3. The facts of the case are that the appellants are engaged in providing security services to the bank as well as cash van to the bank for carrying the cash from one place to another. During the year 2005-06, an audit took place at the place of the appellant. It was found that the appellants have made a short payment of Rs. 4,000/- which the appellant paid along with interest. Thereafter, another audit took place in the year 2008 wherein demand of interest was sought from the appellant on the ground of delay of payments, which appellant also paid. Later on an investigation was con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nts apart from providing security service to the bank, are also providing cash van services for transportation of cash from one place to another place. The providing of cash van from one place to another place is not security service therefore for that activity, no Service Tax is payable by the appellant under the category of 'security service'. It is further submitted that apart from providing cash van, the appellants are providing certain materials to the bank for that Service Tax cannot be demanded. For providing the 'security services', the appellant is paying Service Tax under the category of "Security Services" for which there is no dispute. Therefore, it is prayed that as the principal service of the appellant is providing cash van t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... portation of goods by air. In that case, it was held by the Tribunal that the dominant service is transportation of passenger by air and Service Tax is not payable on excess baggage charges under the transportation of goods by air. The said order was affirmed by the Hon'ble Apex Court in the case of Commissioner v. Jet Airways (I) Ltd. reported in 2017 (48) S.T.R. J42(S.C.). 7. Therefore, relying on the decision of Kingfisher Airlines(supra), we hold that providing of cash van service with security guard is covered under 'cash van service' and cannot be termed as 'security services' as the dominant service is transportation of cash from one place to another through these cash vans. Therefore, we hold that the appellants are not liable to p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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