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TMI Blog2018 (4) TMI 1320X X X X Extracts X X X X X X X X Extracts X X X X ..... tment, which is an agency of the State Govt., cannot be considered to be a person engaged in the business of running security services. Consequently, the activity undertaken by the police is not covered by the definition of Security Agency under Section 64(94) of the Act - demand set aside - appeal allowed - decided in favor of appellant. - ST/55472/2014 - 51048/2018 - Dated:- 19-3-2018 - MR S. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5) (w) of the Finance Act, 1994, read with Section 64 (94). Accordingly, Service Tax was demanded by the original adjudicating authority and the same was upheld vide the impugned order. Being aggrieved, the Police Department has filed the present appeal. 2. When the case was called, none appeared on behalf of the appellant, but the appellant has submitted written submission. Heard Shri R.K. Man ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ollected by the police department is in the nature of fee prescribed for performing statutory function, which has been deposited into the Govt. Treasury. In the light of the CBEC Circular also, there can be no levy of service tax on such activities carried out by the police department. 3. By following the aforesaid decision (supra), we find no reason to sustain the impugned order and it is he ..... X X X X Extracts X X X X X X X X Extracts X X X X
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