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    <title>2014 (1) TMI 454 - CESTAT NEW DELHI</title>
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    <description>The Appellate Tribunal CESTAT NEW DELHI granted the stay application and waived the pre-deposit of Service tax demand. It was determined that the Police department of the State of Rajasthan was not involved in the commercial activity of providing security services as defined under Section 65(94) of the Finance Act, 1994. However, further investigation was deemed necessary to ascertain if the Police Act of Rajasthan indicated otherwise.</description>
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      <description>The Appellate Tribunal CESTAT NEW DELHI granted the stay application and waived the pre-deposit of Service tax demand. It was determined that the Police department of the State of Rajasthan was not involved in the commercial activity of providing security services as defined under Section 65(94) of the Finance Act, 1994. However, further investigation was deemed necessary to ascertain if the Police Act of Rajasthan indicated otherwise.</description>
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