2018 (9) TMI 31

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....t Shri Rajeev Ranjan (Addl. Commr.) AR for Respondent ORDER Per: Anil G. Shakkarwar The present appeal is arising out of Order-in-Appeal No.98/ST/ALLD/2012 dated 31/05/2012 passed by Commissioner (Appeals), Central Excise, Allahabad. 2. The brief facts of the case are that the appellant U.P. Police were providing Police Guard for escorting and handling of cash in transit and for deposits b....

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....e res integra in view of Final Order passed by this Tribunal in the case of Deputy Commissioner of Police, Jodhpur vs. Commissioner of Central Excise & Service Tax, Jaipur-II reported at 2017 (48) S.T.R. 275 (Tri.-Del.) and Deputy Inspector General of Police vs. Commissioner of Central Excise, Bhopal reported at 2017 (3) G.S.T.L. 159 (Tri.-Del.). The learned counsel for the appellant has submitted....