2019 (3) TMI 1799

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..... MMISSIONER OF C. EX., BHOPAL [ 2017 (11) TMI 346 - CESTAT NEW DELHI] has held that the Police Department is performing statutory duties of providing security to the citizen including the bank. The amount so collected (cost recovers) is being deposited in the Government treasury. Further, It was clarified vide Circular No. 89/7/2006-ST dated 18.12.2006, that wherever the charges collected by an .....

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..... engaged in providing services by way of running currency chest, wherein the money belonging to Reserve Bank of India is kept. The appellant is required to take care of the currency and accordingly for safeguarding the same, they have availed the service of Rajasthan Police, as per the guidelines in Reserve Bank of India. The Rajasthan Police Department recovered some amount, by way of cost, recov .....

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..... 77; 16,13,813/-. Further, the show cause notice, alleging suppression on the part of the appellant, demanded service tax of ₹ 30,15,916/- with proposal to appropriate the amount already deposited alongwith interest and further penalty was proposed under Section 78. 4. I find that the issue involved is no longer res integra, as this Tribunal in several decisions including g in the case of .....

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