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TMI Blog2019 (1) TMI 1306X X X X Extracts X X X X X X X X Extracts X X X X ..... Government Treasury, it was not the income in its hand. Commissioner(Appeals) has failed to appreciate the difference between a person doing a business and a person discharging a sovereign function under a statutory mandate - appeal allowed - decided in favor of appellant. - Service Tax Appeal No. ST/50085/2016 [DB] - FINAL ORDER NO. 50053/2019 - Dated:- 4-1-2019 - MR. C.L. MAHAR, MEMBER (TECHNICAL) And MRS. RACHNA GUPTA, MEMBER (JUDICIAL) Present for the Appellant: Mr. Keshav Dutta, Advocate Present for the Respondent: Mr. R.K. Maji, AR ORDER PER: RACHNA GUPTA Present Appeal has originated out of the Order of Commissioner(Appeals) No. 91 dated 31.03.2015. Vide the said Order, a SCN No. 813 dated 20.10.20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ency means any person engaged in the business of rendering the services relating to the security of any property, whether movable or immovable or of any person in any manner and includes the service of investigation, detection or verification of any fact or activity whether of a personal nature or otherwise, including the services of providing security personnel. The word person was substituted in this definition w.e.f. 01.05.2006. 6. Bare perusal of the provision makes it clear that for a person to be liable under this service, foremost, it has to be a business. The appellant herein is the Superintendent of Police, the in-charge of the services as under a sovereign act for discharge of the sovereign function. i.e. the Rajasthan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cer shall be considered to be always on duty for all purposes of this Act. 34. Police officers may be deployed in any part of the State:- Every police officer may, at any time, be deployed as a police officer in any part of the State. 35. Police officer not to engage in other employment:- No police officer shall engage in an employment or office whatsoever, other than his duties under this Act, unless expressly permitted to do so in writing by the State Government. 36. Police officer not to withdraw from duty :- No police officer shall be at liberty to withdraw himself from duties of his office unless expressly allowed to do so by an officer authorised to grant such permission. 46. Payment for Police service:- The State ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for providing additional police force for the purpose of maintaining public security and law and order have been notified. Notification number 27 (2) Home/Gr.-6/ 84 dated 19.05.2008 which notifies the charges for police arrangement in central government offices/institutions/banks and other organizations, and notification number F.1(K)(16)Gr.-2/05 dated 15.01.2008 which notifies the charges to be recovered on providing/deploying/rendering police force for 3 S. T. CoD Nos. 50987 50997 of 2017 in S.T. Appeal No. 51854 51861 of 2017 security purposes. In the notification number dated 19.5.2008, the charges fixed per day are as follows: 1 Constable ₹ 250 per day. 2 Head constable ₹ 300 per day With this it is wide and clear that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... undertaken for a consideration which is not a statutory fee. We find ourselves unable to agree to this stand taken by the lower authorities. The police department has the mandatory duty to maintain public peace and order. For such duty, which is in the nature of sovereign function, no charges are recoverable from the citizens. In the present case, the police department has recovered fees for deploying additional police personnel on request. However, the statutory functions of the police of the State Govt. make it explicit that such activity, even at request of the other person, is to be carried out only for the purpose of public security or for the maintenance of public peace or order. The charge for deployment of such additional force is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 18.12. 2006 reads as follows: 2. The issue has been examined. The Board is of the view that the activities performed by the sovereign/public authorities under the provision of law are in the nature of statutory obligations which are to be fulfilled in accordance with law. The fee collected by them for performing such activities is in the nature of compulsory levy as per the provisions of the relevant statute and it is deposited into the Government Treasury. Such activity is purely in public interest and it is under taken as mandatory and statutory function. These are not in the nature of service to any particular individual for any consideration. Therefore, such an activity performed by a sovereign /public authority under the pro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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