2023 (12) TMI 1487

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..... SUBBA RAO, MEMBER (TECHNICAL) For the Appellant : None For the Department : Shri Harshvardhan, Authorised Representative ORDER JUSTICE DILIP GUPTA The order dated 12.08.2014 passed by the Commissioner (Appeals) upholding the order dated 10.12.2013 passed by the Additional Commissioner to the extent it confirms the demand of service tax and orders for recovery of interest under sec....

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.... on behalf of the appellant it was made clear that if the appellant does not appear on the next date, the matter may be decided on merits. The present appeal is, accordingly, being decided on merits after perusing the memo of appeal and after hearing Shri Harshvardhan, learned authorised representative appearing for the department. 4. The issue that has been raised in this appeal has been decid....

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....ered under the "Security Agency Service". A perusal of the definition of "Security Agency" shows that it has to be "any person engaged in the business of providing security". Police provide security as a part of their statutory obligations. In most cases they do not charge any fee for such security but in some cases they charge a fee as determined by the State Government. Merely because they are c....

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..... The present demand is on the amounts collected as user fee which are levied upon the Section 46 of the Police Act, and therefore, the second condition is also fulfilled. The third condition is that the amount so collected must be deposited into the Government treasury. There is no doubt in the entire proceedings that the amount so received was deposited in the Government treasury. In view of abo....