2021 (12) TMI 1048

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....artered Accountant, for the Appellant Shri Anand Kumar, Additional Commissioner, Authorised Representative for the Respondent ORDER The Commissioner of Police, Navi Mumbai Police, is in appeal against Order-in-Original No. 44-47/ST-VII/RK/2015-16 dated 20.04.2016 passed by the Commissioner of Service Tax-VII, Mumbai. 2. Brief facts of the case are that the appellant is a part of Mahara....

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....missioner, Authorised Representative. 4.1 Learned counsel submits that the issue is squarely covered by the order of this Tribunal, which has also been affirmed by the Apex Court. 4.2 We find merits in the submission of the appellant's counsel and allow the applications for early hearing of appeals. 4.3 Since the issue involved is between two government agencies viz. Commissioner of Polic....

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....STAT Allahabad • Mcleod Russel India Ltd. [2014 (11) TMI 927 - Calcutta High Court • Security Guards Board [2011 (24) STR 391 (Bom.) • Additional Police Deputy Commissioner [2018 (6) TMI 479 - CESTAT New Delhi • Superintendent of Police, Banswara [2019 (1) TMI 1306 -CESTAT New Delhi • Superintendent of Police, Jaipur [2019 (11) TMI 2....

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....be levied as per the provision of relevant law. (c) The amount collected is to be deposited into government treasury. 4.7 Further, there is a CESTAT decision vide Final Order No.55321-55348 dated 25.11.2016 in the case of Dy. Commissioner of Police & Others Vs. CCE, Jaipur & Others, where it was concluded that the police department which is in the agency of State Government cannot be conside....