2026 (5) TMI 980

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.... case are that the appellants are providing security to various banks as per an arrangement with them. Revenue was of the opinion that the service rendered by them amounted to Security Agent Service taxable under Section 65(94) of the Finance Act, 1994 w.e.f. 16.10.1998; accordingly, a SCN dated 14.10.2014 was issued to the appellants seeking to recover service tax of Rs.33,32,921/- along with interest and penalty. The demand was confirmed by the Order-in-Original dated 22.01.2016 and was upheld by the impugned order. Hence, the present appeal. 3. Shri Gaurav Gupta, leaned counsel for the appellants submits that the issue is no longer res integra being decided by the Tribunal and High Courts in various cases. He further submits that the ....

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.... the impugned order. 5. Heard both sides and perused the records of the case. We find that the issue is squarely covered by various decisions cited by the appellants. This Bench, vide Final Order No. 61487/2025 dated 08.10.2025 decided the issue in favour of the appellants therein i.e. Senior Superintendent of Police, Gurdaspur, by holding that: 5. Further, we find that this issue is no more res integra and has been decided by the Tribunal in various cases. This Tribunal vide its earlier Final Order in the case of Senior Superintendent of Police Ferozepur vs. CCE & ST, Ludhiana [Final Order No. 61401/2025 dt. 17.09.2025 in Appeal No. ST/60852/2018] has considered the identical issue and has held as under: "6. After cons....