2021 (10) TMI 1075

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....nt, for the Appellant Shri Dilip Shinde, Assistant Commissioner, Authorised Representative for the Respondent ORDER PER: SANJIV SRIVASTAVA Superintendent of Police (Rural) is in appeal against the Order-in-Original No. NGP/EXCUS/000/APP/263-15-16 dated 31.07.2015 passed by Commissioner of Central Excise, Customs & Service Tax (Appeals), Nagpur, whereunder demand of service tax of Rs. 3,19,421/....

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....nt, and Revenue has been represented by Shri Dilip Shinde, Assistant Commissioner, Authorised Representative. 4.1 Both the sides have been heard. 4.2 After perusal of the facts on record and submissions of both sides, we are of the view that the appellant is performing statutory duties and the amount so collected is being deposited in the government treasury. CBEC has issued a Circular No.89/7/2....