TMI Blog2024 (4) TMI 673X X X X Extracts X X X X X X X X Extracts X X X X ..... T HEAVY ELECTRICALS LTD. VERSUS COMMISSIONER OF CUSTOMS, CENTRAL EXCISE [ 2023 (4) TMI 608 - CESTAT NEW DELHI] while relying upon the another decision of the Tribunal in the case of M/S BHARAT COKING COAL LTD. VERSUS COMMR. OF CENTRAL EXCISE S. TAX, DHANBAD [ 2021 (9) TMI 23 - CESTAT KOLKATA] held that Allahabad Bench of the Tribunal in the case of CENTRAL INDUSTRIAL SECURITY FORCE VERSUS COMMISSIONER OF CUSTOMS, C.E. S.T., ALLAHABAD [ 2019 (1) TMI 1661 - CESTAT ALLAHABAD ], has already settled the issue in favour of the appellant to hold that expenses incurred towards medical Services, vehicles, expenditure on Dog Squad, stationery expenses, telephone charges, expenditure incurred by the service recipient for accommodation provided to CISF ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4. Appeal against the said order has been dismissed vide Order-in-Appeal No. 346-16-17 dated 13.10.2016. Being aggrieved, the appellant is before this Tribunal. 2. We have heard Shri Jatin Mahajan, Advocate for the appellant and Shri S. K. Meena, Authorized Representative for the Department. 3. Learned Counsel for the appellant has mentioned that term person appearing in the definition of Security Services will not include the State and its instrumentalities. Appellant being a State instrumentality, hence, is not liable to any service tax. It is mentioned that the issue is otherwise no more res-integra. The decision of the Tribunal in the appellant s own case titled as Central Industrial Security Force (CISF) vs. Commissioner of Service Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rincipal Bench of the Tribunal recently in another decision in the case of Sr. Commandant Central Industrial Security Force (Bhel Unit) Bharat Heavy Electricals Ltd. vs. Commissioner of Customs, Central Excise vide Final Order No. 50468 of 2023 dated 03.04.2023 has re-affirmed the said decision while relying upon the another decision of the Tribunal in the case of Bharat Coking Coal Ltd. vs. Commissioner of Central Excise, Service Tax, Dhanbad 2021 (9) TMI 23 (Tri.-Kolkata). 6. We do not find any reason to differ from those findings. Findings otherwise stands acknowledged by the Department itself. Resultantly, we hold that the order under challenge has been wrongly confirmed the impugned demand in total ignorance of the above said decisions ..... X X X X Extracts X X X X X X X X Extracts X X X X
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