2025 (10) TMI 260

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.... the appeal of the appellant by modifying the Order-in-Original. 2. Briefly stated facts of the present case are that the appellant is engaged in providing 'Security Agency Services' as defined under clause 94 & 105(w) of Section 65 of the Finance Act, 1994 and has contravened the provisions of Section 66, 68, 69 & 70 of Chapter V of the Act read with Rule 4, 4A, 6 & 7 of the Service Tax Rules, 1994, in as much as the appellant neither applied for the Service Tax registration nor discharged the service tax liability on the amount received for providing the taxable service of 'Security Agency' to various banks and other such organizations. Accordingly, a show cause notice dated 05.10.2012 was issued to the appellant which ....

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....the CBEC under Circular No. 89/7/2006-ST dated 18.12.2006 wherein it has been clarified that the activities assigned to and performed by the sovereign public authorities under the provisions of law are statutory duties and the fee/amount collected as per the provisions of the relevant statute for performing such functions are in the nature of compulsory levy and are deposited into Government Treasury, therefore, no service tax is payable. He further submits that the issue involved in this case is no more res integra and has been decided by the Tribunal in various cases. For this, he relies on the following decisions of the Tribunal: a) Dy. Commissioner of Police Jodhpur vs. CCE, Jaipur-II - 2017 (48) STR 275 (Tri. Delhi) b....