2018 (9) TMI 1918

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....ri Anil G. Shakkarwar, Hon'ble Member(Technical) Shri Vineet Kumar Singh (Advocate) for the Appellant (s) Shri Rajeev Ranjan (Addl.Commr.) (A.R.) for the Revenue JUDGMENT Anil G. Shakkarwar: Above stated three appeals are arising out of the common impugned Order-in-Original No.32-34/Commr./LKO/ST/2014-15 dated 12.01.2015, therefore they are taken together for decision. 2. In all ....

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....Tax on 'security services'. Accordingly three show cause notices were issued for the period from financial year 2006-07 to financial year 2011-12. In reply to show cause notice appellant contended that the appellants were providing cash van to the banks as per the agreement between them. Without considering the same the original authority has held that the appellant were liable to Service Tax on '....

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....greement, which is produced before us, the appellants are providing security service under a separate contract and also providing cash van to the banks for transporting the cash from one place to another place. Admittedly, the cash vans are having the security guards but the dominant service is to provide cash van for transportation of cash from one place to another. Admittedly, in this case, the ....

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....d order was affirmed by the Hon‟ble Apex Court in the case of Commissioner v. Jet Airways (I) Ltd. reported in 2017 (48) S.T.R. J42(S.C.). 7. Therefore, relying on the decision of Kingfisher Airlines(supra), we hold that providing of cash van service with security guard is covered under "cash van service‟ and cannot be termed as "security services‟ as the dominant servic....