9911796707
TMI Blog2018 (8) TMI 1103X X X X Extracts X X X X X X X X Extracts X X X X ..... anized etc. - Held that:- The issue is no longer Res-Integra in the light of the judgment in the case of Deputy Commissioner of Police Jodhpur Vs. C.C.E & S.T, Jaipur-II [2016 (12) TMI 289 - CESTAT NEW DELHI], where it was held that police department, which is an agency of the State Govt., cannot be considered to be a person engaged in the business of running security services - appeal allowed - d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned under Section 65(105) (w) of the Finance Act, 1994 and same is liable for Service Tax 2. Shri. N.V. Suchak, Ld. Charted Accountant appearing on behalf of the appellant submits that the appellant being a Police Department providing the Security in the interest of Public to maintain the Law and order. The services of the Public/sovereign functions not liable for Service Tax. He submits that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d perusal of the records, We find that the issue is no longer Res-Integra in the light of the judgments cited by the Ld. Counsel on the identical issue. Therefore, following the ratio of the above cited judgments, the demand is not sustainable. 5. Accordingly, the impugned order is set aside. The appeal is allowed. (Pronounced in the open court on 13.07.2018) - - TaxTMI - TMITax - Servi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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