2024 (4) TMI 673

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....ri Jatin Mahajan, Advocate for the Appellant Shri S. K. Meena, Authorized Representative for the Respondent ORDER The appellant herein is engaged in providing 'Security Agency Service'. Department observed that this activity was brought in tax net w.e.f. 01.04.2009. During the Audit of appellant's record for the subsequent period i.e. for the year 2009-2012, it was observed that the appellant h....

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....2016. Being aggrieved, the appellant is before this Tribunal. 2. We have heard Shri Jatin Mahajan, Advocate for the appellant and Shri S. K. Meena, Authorized Representative for the Department. 3. Learned Counsel for the appellant has mentioned that term 'person' appearing in the definition of Security Services will not include the State and its instrumentalities. Appellant being a State instrum....

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.... of Allahabad Bench of the Tribunal which is reproduced herein as under:- "We find that the Allahabad Bench of the Tribunal in the case of Central Industrial Security Force v Commissioner of Customs, C.E. & S.T., Allahabad, Appeal No. ST/70293/2016-CU[DB] decided on 9th January, 2019 2019-TIOL-3277-CESTAT-ALL, has already settled the issue in favour of the appellant to hold that expenses incurre....