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TMI Blog2018 (10) TMI 162X X X X Extracts X X X X X X X X Extracts X X X X ..... by the appellants can be termed as sovereign function of the state and there is any specific exemption provided in the service tax statute for not taxing the said service? - Held that:- The facts are not in dispute that the appellants were engaged by the CR for providing taxable services and in no way, they were connected with the banks / financial institution, who ultimately reimbursed the expens ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or appellant Shri D.H. Nadkarni, Advocate for respondent ORDER Per: S.K. Mohanty These appeals are directed against the impugned order dated 02.07.2014 passed by the Commissioner (Appeals), Central Excise and Service tax, Mumbai. 2. During the disputed period, the appellants were appointed by the Court Receivers (CR) of Hon ble High Court, Mumbai and / Debt Recovery Tribunal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 65(105)(w) of the Finance Act, 1994. The dispute raised by the department in the show-cause notices was adjudicated against the appellants, wherein the service tax demand was confirmed and penalties were imposed on the appellants. On appeal against the adjudication orders, the learned Commissioner (Appeals) has set aside the adjudged demand confirmed on the appellants, holding that the CR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he said service. It has been further contended in the grounds of appeal that since the ultimate payments were made by the banks for providing the security service by the appellant, such services should be considered as taxable service under the category of Security Agency Service for payment of service tax by the appellants. The department further contended that the proceedings are not barred by l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Hence the activity undertaken by the appellant can be considered as sovereign function of the States in as much the Hon ble Court performs according to the mandates of the constitution of India. Hence, we are of the view that setting aside the adjudication orders by the Commissioner (Appeals) on merits cannot be interfered with at this juncture. 5. In view of above, we do not find any merits in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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