2022 (12) TMI 9

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....unil Kumar Katiyar, Authorised Representative for the Respondent ORDER This appeal has been filed by the appellant challenging the order dated 08.03.2019 passed by the Commissioner (Appeals) Thane GST Central Excise by which Learned Commissioner while relying upon the decision of the Tribunal in Appeal No.286/2009 titled as Security Guard Board for Brihan Mumbai Thane district v/s Commission....

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....l appearing for the appellant submitted that in another decision on identical issue, this Tribunal in the matter of Security Guards Board for Brihan Mumbai Thane district v/s Commissioner of Service Tax- VII Mumbai; 2018 (4) TMI 480- Cestat Mumbai observed that the issue involved is pending before the Hon'ble Supreme Court wherein the order of the Tribunal has been stayed and remanded the matter t....

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....h sides. We find that though there is contradiction in the judgement given by this Tribunal in the appellant's own case and the judgement given by the Punjab & Haryana High Court, moreover the basic issue that whether the services provided by Security Guards Board per se is taxable or otherwise, the issue is seized with the Hon'ble Supreme Court, wherein the order of the Tribunal has been stayed. ....