https://www.taxtmi.com/caselaws?id=411713 The Tribunal held that the demand of Service Tax on "Watch and Ward" services provided to Metro Railways was unsustainable as it did not fall under the category of "Security Agency Service." The extended period of limitation was deemed inapplicable due to lack of evidence of suppression of facts. The application of Section 11D of the Central Excise Act, 1944, was also rejected as it did not pertain to non-taxable services for the relevant period. Consequently, the impugned order was set aside, and the appeal was allowed with consequential relief. en-us Fri, 27 Aug 2021 00:00:00 +0530 Mon, 16 Jan 2023 14:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=411713 The Tribunal held that the demand of Service Tax on "Watch and Ward" services provided to Metro Railways was unsustainable as it did not fall under the category of "Security Agency Service." The extended period of limitation was deemed inapplicable due to lack of evidence of suppression of facts. The application of Section 11D of the Central Excise Act, 1944, was also rejected as it did not pertain to non-taxable services for the relevant period. Consequently, the impugned order was set aside, and the appeal was allowed with consequential relief. Case-Laws Service Tax Fri, 27 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=411713