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TMI Blog2024 (7) TMI 483X X X X Extracts X X X X X X X X Extracts X X X X ..... .06.2024, a similar Writ Petition came up for hearing on behalf of the SUPERINTENDENT OF POLICE VERSUS COMMISSIONER OF CENTRAL GOODS AND SERVICE TAX, EXCISE AND CUSTOMS - INDORE [ 2023 (12) TMI 906 - CESTAT NEW DELHI] - the said Writ Petition was disposed of by giving liberty to file statutory appeal before the Customs, Excise Service Tax Appellate Tribunal (CESTAT), Chennai. The CESTAT, Chennai was directed to entertain the appeal and dispose of the same without insisting the certified copy of the said order. There are no reason to take a different view in this Writ Petition. Hence, this Writ Petition is disposed of by giving liberty to the petitioner to file statutory appeal before the Customs, Excise Service Tax Appellate Tribunal (CESTA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3 dated 30.09.2013 passed by the third respondent reads as under:- FINDINGS AND DISCUSSIONS 10. I have carefully gone through the records of the case, the reply to the show cause notice and the submission made during personal hearing. The moot point to be decided in this case is whether the Dindigul Police is liable for payment of Service tax for the Security service rendered by them the period during 01.04.2011 to 31.12.2012 along with applicable interest and liable for penalty under 76, 77(1) and 77(2) respectively for failure to pay service tax within the stipulated time, for failure to get registration and for failure to furnish prescribed statutory returns. 11.1. I find that the Dindigul Police are providing security/bandobust service, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e letter C.No.D2/14623/2012 dated 17.06.2013 to the Show Cause Notice, have claimed that they are entrusted for various guard duties as per the rules and regulations of the Government and the guard charges are being collected and credited into the Government Treasury only. Dindigul Police is attached with the Police Department of Government of Tamilnadu and the services are purely in Public interest only and the fee collected is in accordance with the law in force. In this regard, I observer that no specific service tax exemption is available in the Statute in respect of the above specified services rendered to the Private/Commercial Agencies/Organizations by the Dindigul Police. I further find that, being a Government Organization, Dindigu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not exceed rupees ten lakhs in the preceding financial year. As the amount received by the Dindigul Police towards rendering taxable service during the preceding financial year was more than ten lakhs, the benefit of threshold exemption granted vide said Notification would not be applicable to them and for the same reason the Order-in Appeal relied upon by the Dindigul Police would not come to rescue for them. 13. During the personal hearing the Dindigul Police submitted a letter written by the Principal Secretary, Government of Tamilnadu to the Secretary, Government of India, Ministry of Home Affairs, New Delhi wherein exemption from payment of Service tax has been pleaded as the Police are providing service to the public. In this regard, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er Section 77(2) of the Act. 3. The issue that arises for consideration in this Writ Petition is whether the petitioner who represents the Tamil Nadu Police is required to pay service tax for the services rendered by them to various Banks while transportation of cash from currency chest to ATMs of the respective Banks. 4. It is the case of the petitioner that the petitioner is merely doing statutory functions such as law and order and escort in connection with transportation of cash from currency chest to ATMs. It is submitted that the aforesaid service does not warrant levy of service tax. 5. The learned Special Government Pleader for the petitioner would submit that the issue is no longer res integra and is covered by the recent decision ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on is liable to be dismissed on account of the fact that the petitioner has an alternate remedy. 9. Heard the learned Special Government Pleader for the petitioner, the learned Central Government Standing Counsel for the first respondent, the learned Senior Standing Counsel for the second to fourth respondents and the learned Standing Counsel for the third respondent. 10. This case was heard at length on 19.06.2024. After hearing this case on 19.06.2024, a similar Writ Petition came up for hearing on behalf of the Superintendent of Police, Tirunelveli District in W.P.(MD) No. 18917 of 2022. By an order dated 25.06.2024, the said Writ Petition was disposed of by giving liberty to file statutory appeal before the Customs, Excise Service Tax A ..... X X X X Extracts X X X X X X X X Extracts X X X X
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