2018 (4) TMI 1320

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.....K. Manjhi, A R Per V. Padmanabhan, The present appeal is against the Order - in - Appeal No.162 - 163/2014 dated 25.07.2014. The brief facts of the case are that the appellant is an agency of the M.P. Government. The police department provided policy guard for currency chest of various bank branches, financial institutions and also other Central and State organizations and public enterprise....

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....efore this Tribunal in the case of Superindent of Police Vs Commissioner of Central Excise and Service Tax, Jaipur - I, Final Order Nos.55321 - 55348/2016 dated 25.11.2016, wherein it was observed that: "13. On the basis of the above discussion, we conclude that police department, which is an agency of the State Govt., cannot be considered to be a person engaged in the business of running....