2017 (2) TMI 1489

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.... Appellants :  Written Submissions For the  Respondent :  (Rep by Sh. Govind Dixit, DR) ORDER All these appeals are filed by the assessee-Appellant against the impugned Order-in-Appeal Nos. 160(AK)ST/JPR/2016; 154(AK)ST/JPR/2016; 153(AK)ST/JPR/2016; 124(AK)ST/JPR/2016 & 216(AK)ST/JPR/ 2016; dated 23.05.2016, 09.05.2016, 09.05.2016, 28.04.2016 & 11.07.2016 respectively passe....

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....rders, submitted that to amend Section 20 of the Sea Customs Act, 1878 and Section 3 of the Central Excise and Salt Act, 1944, the Constitutional Bench of the Hon'ble Supreme Court has observed that : "(2) Whereas the Union Parliament has been vested with the exclusive power to regulate trade and commerce and with the sole responsibility of imposing export and import duties and duties of ....

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....ther : "(2) Taking the language of Art. 289(1) by itself or even as modified by that of cls. (2) and (3) the conclusion is inescapable that properties of all kinds belonging to the States save those used or occupied for trade or business, were meant to be exempted from taxation. The scheme of Art. 289 does not admit that the word "property" should be read in any specialized sense and good....

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.... it appears that an identical issue has come up before this Tribunal in the assessee-Appellant's own case wherein the Tribunal vide Final Order No. ST/A/55321-55348/2016-Cus dated 25.11.2016 has observed that : "13.....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 security services. Conse....