TaxTMI 
TaxTMI 
2025 (6) TMI 443
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....der the security services proposed against the appellant and matter was adjudicated and demand of Service Tax was confirmed. 4. Aggrieved from the said order appellant is before us. 5. The Ld. Counsel appearing on behalf of the appellant submits that in this case the no tax is leviable on the appellants in view of the Order-Instruction-Service Tax, F. No. 137/131/2010-CX.4 dated 20th May, 2011 wherein it has been clarified that prior to the said period no demand is sustainable against the appellant. 6. On the other hand Ld. Authorized Representative reiterated the findings of the impugned order. 7. Heard the parties. Considered the submissions. 8. We find that although appellant is providing security services to the various banks and other government agencies against payment. Whether the said activity is liable to Service Tax was clarified vide Circular issued dated May 20, 2011. 9. For better appreciation of the facts matter is excerpted below: "Order-Instruction-Service Tax F. No. 137/131/2010-CX. 4 Government of India. Ministry of Finance Department of Revenue. (Central Board of Excise & Customs) Ne....
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.... liable to pay Service Tax as held by this Tribunal in the case of The Deputy Commissioner of Police Jodhpur, Superintendent of Police versus Commissioner of Central Excise and Service Tax, Jaipur, ST/3694/2012, 2016(12) TMI 289-CESTAT New Delhi wherein this Tribunal observed as under: "8. The question for decision is whether the state police represented by the Superintendents of Police of various districts, would be covered within the definition of security agency services and service tax will be liable to be paid by them on the amounts recovered by them for providing security personnel to various organizations. Further, they were also sending police personnel for character verifications of candidates selected for various jobs and collecting charges but they neither got the registered with the Department nor did they pay service tax on such amounts recovered. As per Section 65(94) of the Finance Act, 1994, the definition of Security Agency as well as Security Agency Serviceare given below for ready reference:- Security Agencymeans any person engaged in the business of rendering services relating to the security of any property, whether movable or immovab....
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....f levy of service tax was changed and the concept of negative list was introduced with effect from 01.07.2012, a definition was introduced for the term person in Section 65B (37), of the Act, which includes the Govt., local authorities, etc. From this, it is evident that such a definition for the term person has become part of the statute only from this date. To decide the meaning of person upto this date, we will have to refer to the General Clause Act, 1897 as well as relevant case laws. The Apex Court has clearly held that the definition of person cannot be extended to include State. Consequently, we are of the view that the Superintendent of Police will not be covered within the term person. 11. The second leg of the argument advanced by the appellants is that they are not engaged in the business of rendering services relating to security. Their submission is that the occupation in business by a person is a condition precedent for a security agency. The lower authority has held that the term business does not signify any commercial activity for the purpose of gaining something out of the said activities, but the same has been used in terms of the work. He has according....
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....nnot carry out any activity beyond the legislative competence. The user charges are levied by the State Government for the deployment of Police Force for the maintenance of public peace, security and law and order as per Section 46 of the Police Act, Section 46 is reproduced below:- 46. Payment for Police service.- The State Government may levy from any person, who carries on any such occupation, gathering, exhibition, sale, entertainment, etc. for monetary gain, as may, for the purpose of public security or for the maintenance of public peace or order, require deployment of additional police force, such user charges as may be prescribed. (ii)The fee collected should be levied as per the provision of relevant law. The State Government, in exercise of powers conferred under Section 46 of the Police Act issued two notifications wherein the charges to be recovered for providing additional police force for the purpose of maintaining public security and law and order have been notified. Notification number 27 (2) Home/Gr.-6/ 84 dated 19.05.2008 which notifies the charges for police arrangement in central government offices/institutions/banks and other organiza....