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TMI Blog2024 (4) TMI 673X X X X Extracts X X X X X X X X Extracts X X X X ..... hri Jatin Mahajan, Advocate for the Appellant Shri S. K. Meena, Authorized Representative for the Respondent ORDER The appellant herein is engaged in providing 'Security Agency Service'. Department observed that this activity was brought in tax net w.e.f. 01.04.2009. During the Audit of appellant's record for the subsequent period i.e. for the year 2009-2012, it was observed that the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .2016. Being aggrieved, the appellant is before this Tribunal. 2. We have heard Shri Jatin Mahajan, Advocate for the appellant and Shri S. K. Meena, Authorized Representative for the Department. 3. Learned Counsel for the appellant has mentioned that term 'person' appearing in the definition of Security Services will not include the State and its instrumentalities. Appellant being a State instru ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of Allahabad Bench of the Tribunal which is reproduced herein as under:- "We find that the Allahabad Bench of the Tribunal in the case of Central Industrial Security Force v Commissioner of Customs, C.E. & S.T., Allahabad, Appeal No. ST/70293/2016-CU[DB] decided on 9th January, 2019 2019-TIOL-3277-CESTAT-ALL, has already settled the issue in favour of the appellant to hold that expenses incurr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 468 of 2023 dated 03.04.2023 has re-affirmed the said decision while relying upon the another decision of the Tribunal in the case of Bharat Coking Coal Ltd. vs. Commissioner of Central Excise, Service Tax, Dhanbad 2021 (9) TMI 23 (Tri.-Kolkata). 6. We do not find any reason to differ from those findings. Findings otherwise stands acknowledged by the Department itself. Resultantly, we hold that t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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