2018 (6) TMI 479

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..... epartment is not covered by the definition of security agency service - reliance placed in the case of THE DEPUTY COMMISSIONER OF POLICE JODHPUR, SUPERINTENDENT OF POLICE VERSUS COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX, JAIPUR [2016 (12) TMI 289 - CESTAT NEW DELHI], where Tribunal has held that Police Department, being an agency of the State Government, cannot be considered to be a ‘person’ .....

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..... dated 25.11.2016 passed by this Tribunal. Vide the said order, the Tribunal has held that Police Department, being an agency of the State Government, cannot be considered to be a person engaged in the business of running security services. It has further been held that the charge of deployment of additional force is also prescribed by the statutory notification, issued by the State Government. .....

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