TaxTMI 
TaxTMI 
2022 (3) TMI 328
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....lice Department, Thiruvananthapuram. It was found that the appellant is providing police guards to Central Government departments such as Indian Railways, Postal Department, Airport Authority of India, Oil companies, State Government departments, quasi government departments such as Kerala State Electricity Board(KSEB), and private firms/individuals and money escort/guard duty to banks on requisition. The recovery of cost of police guards constitutes a major source of receipts of the police department and the amounts are recovered from the beneficiaries as per the procedures prescribed by the Government of Kerala and DGP, Kerala. The amounts so collected from the clients for supply of police personnel was deposited in the treasury of the Go....
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.... Service and the same is taxable service on which they have not paid the service tax. Therefore, service tax demands were proposed along with penalties. The appellant contested the same but it was held by the lower authorities that the appellant is providing Security Agency Service, hence they are liable to pay service tax. Accordingly, the demands were confirmed along with interest and penalties were also imposed under various provisions of Finance Act, 1994. Against the said orders, the appellant is before us. 3.1. The learned counsel appearing on behalf of the appellant submits that the appellant is a police department under the Ministry of Home Department, Kerala State. The main function of the Police Department is to maintain law an....
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.... v. Superintendent of Police vs. Commissioner of Central Excise, Jaipur - 2019 (11) TMI 250 - CESTAT New Delhi vi. The Commandant Home Guard Training Centre, Kir Khera Chittorgarh vs. Commissioner of Central Goods and Service Tax, Excise, Customs, Udaipur - 2021 (7) TMI 195 - CESTAT New Delhi vii. The Commissioner of Police vs. Commissioner of Service Tax-VII, Mumbai - 2021 (12) TMI 1048 - CESTAT Mumbai viii. The Deputy Commissioner of Police Jodhpur, Superintendent of Police vs. Commissioner of Central Excise and Service Tax, Jaipur - 2016 (12) TMI 289 - CESTAT New Delhi ix. The Superintendent of Police vs. CCE & ST., Bhavnagar - 2018 (8) TMI 1103 - CESTAT Ahmedabad 3.2. He further submitted that th....
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.... 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.89/7/2006-ST dated 18.12.2006 clarifying that wherever the charges collected by any sovereign public authority for carrying out any statutory function, the same is not liable to levy of service tax if following three conditions are satisfied: (a) Sovereign/public authorities perform duties which are in the nature of statutory and mandatory obligation to be fulfilled in accordance with the law. (b) The fee collected should be levied as per the provision of relevant law. (c) The amount collected is to be deposited into government ....