CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL CHANDIGARH REGIONAL BENCH - COURT NO. I Service Tax Appeal No. 51870 of 2017 [Arising out of Order-in-Appeal No. 56-ST/DLH/2017 dated 29.08.2017 passed by the Commissioner (Appeals), CGST, New Delhi]

Department of Police ……Appellant Mini Secretariat, G.T. Road, Panipat, Haryana-132103 VERSUS Commissioner of Central Excise, ……Respondent Goods & Service Tax, Panchkula GST Bhawan, Sector-25, Panchkula, Haryana-134116 APPEARANCE:

Shri Gaurav Gupta, Advocate for the Appellant Shri Yashpal Singh, Authorized Representative for the Respondent CORAM: HON’BLE MR. S. S. GARG, MEMBER (JUDICIAL) HON’BLE MR. P. ANJANI KUMAR, MEMBER (TECHNICAL)

FINAL ORDER NO.60350/2026 DATE OF HEARING: 12.05.2026 DATE OF DECISION: 15.05.2026 P. ANJANI KUMAR:

Department of Police, Panipat, Haryana have filed this appeal against the Order-in-Appeal dated 29.08.2017 passed by the Commissioner (Appeals), CGST, New Delhi.

2. Brief facts of the 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 th