2025 (4) TMI 443

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... latoon Commander for the Appellant Shri Ravinder Jangu, Authorized Representative for the Respondent ORDER The Revenue issued a show cause notice dated 25.05.2011 to Punjab Home Guards, Amritsar seeking to confirm service tax demand of Rs.39,86,621/- along with interest and penalty on the ground that they have provided security agency services. The Commissioner vide order dated 30.08.2011 confi .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... pur - 2016 (12) TMI 289, wherein the Tribunal has decided the issue in favour of the appellants holding that the police department which is an agency of state government, cannot be considered to be a person engaged in the business of providing security services; consequently, the activity undertaken by the police is not covered by the definition of "security agency" under Section 65(94) of the Fin .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X