TMI Blog2018 (9) TMI 1918X X X X Extracts X X X X X X X X Extracts X X X X ..... e termed as security services‟ as the dominant service is transportation of cash from one place to another through these cash vans. Therefore, the appellants are not liable to pay differential Service Tax under the category of security service‟. Demand do not sustain - appeal allowed - decided in favor of appellant. - ST/51184-CU[DB], ST/51185/2015-CU[DB], ST/51186/2015-CU[DB] - Final Order No.72386-72388/2018 - Dated:- 19-9-2018 - Shri Anil Choudhary, Hon ble Member(Judicial) And Shri Anil G. Shakkarwar, Hon ble Member(Technical) Shri Vineet Kumar Singh (Advocate) for the Appellant (s) Shri Rajeev Ranjan (Addl.Commr.) (A.R.) for the Revenue JUDGMENT Anil G. Shakkarwar: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nterest. Further various penalties were imposed. Aggrieved by the said orders appellant is before this Tribunal. 3. After hearing both sides duly represented by Shri Vineet Kumar Singh, ld.Advocate and Shri Rajeev Ranjan, ld.Addl.Commr.(A.R.) we find that the issue is no more res integra in view of the decision of this Tribunal through Final Order No.71780-70782/2018 dated 27.07.2018. Both the sides agreed that the issue is squarely covered by the decision vide Final Order dated 27.07.2018. For the sake of appreciation, the findings in the said Final Order dated 27.07.2018 are reproduced below:- 6. We have gone through the agreements between the appellants and the banks. As per the agreement, which is produced before us ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot 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 pay differential Service Tax under the category of security service‟. Consequently, no penalty is imposable. 8. In these terms, we set aside the impugned orders and allow the appeals with consequential relief, if any. 4. Following the precedent decision of this Tribunal we hold that the impugned orders are not sustainable. We therefore allow all the three appeals. The appellants shall be entitled for consequential relief. (Dictated and pronounced in the open Court.) - - TaxTMI - TMITax - Service Ta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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