TMI Blog2021 (10) TMI 1075X X X X Extracts X X X X X X X X Extracts X X X X ..... ited in the government treasury. CBEC has issued a Circular No.89/7/2006-ST dated 18.12.2006 clarifying that wherever the charges collected by any sovereign public authority for carrying out any statutory function, the same is not liable to levy of service tax if following three conditions are satisfied: (a) Sovereign/public authorities perform duties which are in the nature of statutory and ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Appeal allowed - decided in favor of appellant. - Service Tax Appeal No. 87054 of 2015 - A/86934/2021 - Dated:- 29-9-2021 - HON BLE MR. SANJIV SRIVASTAVA, MEMBER (TECHNICAL) AND HON BLE DR. SUVENDU KUMAR PATI, MEMBER (JUDICIAL) Shri Sumeet Tholle, Chartered Accountant, for the Appellant Shri Dilip Shinde, Assistant Commissioner, Authorised Representative for the Respondent ORDER ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lic sector banks / undertakings and government departments is to be covered under the definition of security services and collection of charges for the same will be liable to service tax under the Finance Act, 1994. 3. The appellant has been represented by Shri Sumeet Tholle, Chartered Accountant, and Revenue has been represented by Shri Dilip Shinde, Assistant Commissioner, Authorised Repres ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ected is to be deposited into government treasury. 4.3 Further, there is a CESTAT decision vide Final Order No.55321-55348 dated 25.11.2016 in the case of Dy. Commissioner of Police Others Vs. CCE, Jaipur Others, where it was concluded that the police department which is in the agency of State Government cannot be considered to be a person engaged in the business of running security service ..... X X X X Extracts X X X X X X X X Extracts X X X X
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