2017 (2) TMI 1489

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....ions 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 passed by the Commissioner of Customs & Centra....

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....e 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 excise, with a view to regulating trade and commerce a....

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.... 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 goods imported and goods manufactured or produced by the States are incl....

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....e-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. Consequently, the activity undertaken by the police is not covered by the definition of Securit....