2017 (11) TMI 346

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....Ms. Neha Garg, DR, for the Respondent. ORDER [Order per : Ashok K. Arya, Member (T)]. - Dy. Inspector General of Police is in appeal against the Order-in-Original No. 32-33/2013, dated 26-9-2013 passed by Commissioner, Central Excise & Service Tax, Bhopal whereunder demand of service tax of Rs. 1,33,19,821/- along with equivalent penalty has been confirmed. 2. The brief facts are that the ....

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....msp;Both the sides have been heard. After perusal of the facts on record and submissions of both sides, we are of the view that the appellant is performing statutory duties and the amount so collected is being deposited in the Govt. treasury. CBEC has issued a Circular No. 89/7/2006-S.T., dated 18-12-2006 clarifying that wherever the charges collected by any sovereign public authority for carrying....

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....ot be considered to be a person engaged in the business of running security services. The CESTAT in the said decision has held that the activity undertaken by the police is not covered by the definition of security agency under Section 64(94) of the Finance Act, 1994. 4.2 It is on record that the appellant is depositing the money collected on account of the subject services in the Govt. trea....