9911796707
TMI Blog2014 (11) TMI 246X X X X Extracts X X X X X X X X Extracts X X X X ..... Following decision of Security Guards Board vs. Comm. Of Central Excise, Thane II [2011 (9) TMI 113 - BOMBAY HIGH COURT] - Stay granted. - Appeal Nos.ST/85424, 85425/14-Mum - Stay Order Nos. S/1106-1107/2014-WZB/C-I(CSTB) - Dated:- 22-9-2014 - P R Chandrasekharan and Ramesh Nair, JJ. For the Appellant : Shri S S Gupta, CA For the Respondent : Shri D Nagvenkar, Addl. Comm (AR) JUDGEMENT Per: P R Chandrasekharan: The appeal and stay petition are directed against Order-in-Original no. 97-98/STC-I/SKS/13-14 dated 5/11/13 passed by Commissioner, Service Tax-I, Mumbai. Vide the impugned order, the ld. Adjudicating authority has confirmed a service tax demand of ₹ 13,54,03,947/- against Mumbai police along with in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... undertakes the work. The ld. Consultant submits that it is in terms of the provisions of the said Police Act, deployment of additional police force is made. He also submits that application has to be considered by the Government and usually the Government passes a resolution permitting the deployment of forces. The ld. Consultant further submits that the cost for such provision of services paid by the recipients, gets credited to the Consolidated fund of the State and does not go into the kitty of the Bombay Police. Similarly, the expenditure for deployment of forces has to be met from the budget allotted to the Mumbai Police. Therefore the nature of the activity undertaken by the Bombay Police is of the nature of a sovereign function relat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ks and other establishments could not be said to be statutory and sovereign functions and, therefore, such services are liable to service tax under 'Security Agency Services'. 5. We have carefully considered the submissions made by both the sides. 6. We have read the provisions of the section 47 and 48 of the Mumbai Police Act, 1951. The said provisions, prima facie, suggest that the services provided by deployment of additional police force, either to individuals or for public events, partakes the nature of maintenance of peace and preservation of order. Further, the costs paid by the service recipients gets credited to the consolidated fund of the State, which is also suggestive of statutory/sovereign nature of the function. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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