No service tax leviable on security services provided by police to Banks or for Cricket Matches

Mumbai Police Vs. Commissioner of Service Tax (CESTAT Mumbai) Brief facts of the case are that the Appellants are providing security to banks, individuals, security for cricket matches, IPL, World Cup, Mumbai Port Trust, Mazagaon Dock, Tata Power, FCI and for other functions. They were issued show cause notice demanding service tax on the charges recovered by them for providing security on the ground that they are liable for service tax under the category of “Security Agency Services”. The demand was confirmed by the adjudicating authority alongwith interest and penalty u/s 76, 77 ...