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ST - In view of ad-hoc exemption order exempting Security Agency Service rendered by appellant CISF, there is no tax liability on appellant - therefore, delay of 826 days in filing appeal condoned: CESTAT

By TIOL News Service

MUMBAI, AUG 13, 2013: VIDE an Order-in-Original dated 25/09/2009, the CCE, Nashik confirmed a Service Tax demand of Rs.3,33,47,243/- against the Central Industrial Security Force, (CISF), India Security Press, Nasik for the ‘Security Agency Service' provided during the period May 2006 to November 2008.

The appellant is before the CESTAT with an appeal& stay application. The appellant has also filed an application for Condonation of Delay in filing the appeal – the delay being 826 days and the reason stated is that the appellant being a Government department had to seek prior approval from the higher authorities and the matter was also under consideration by the Ministry of Home Affairs.

During the hearing, the Commandant, CISF Unit, Nashik submitted that vide Order no. 1/1/2011 dated 01/07/2011 issued from File no. F-137/14/2008-CX-4 by the Ministry of Finance, Department of Revenue, the Central Government has exempted the taxable services provided by CISF in relation to security agency service during the period 16/10/1998 to 31/03/2009 from the whole of the service tax leviable thereon; that the demand pertains to the period May 2006 to November 2008 and if the delay is not condoned, the ad-hoc exemption order no. 1/1/2011 dated 01/07/2011 issued by the Government in favour of the appellant would be rendered a nullity.

It is, therefore, submitted that the delay be condoned and the appeal be allowed.

The Revenue representative fairly submitted that the activity of the appellant has been granted exemption retrospectively for the period 1998 to 2009.

The Bench observed -

"6. In view of the ad-hoc exemption order no. 1/1/2011 dated 01/07/2011 exempting Security Agency Service rendered by the appellant, there is no tax liability on the appellant. Accordingly, we condone the delay in filing the appeal and also allow the appeal by extending the exemption granted by the Government. The stay application is also disposed of."

In passing: Also read CISF, WHETHER LIABLE TO PAY SERVICE TAX?

(See 2013-TIOL-1212-CESTAT-MUM)


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