STATE OF PUNJAB Vs. UNION OF INDIA

JUDGEMENT

(1.) This order will dispose of bunch of petitions bearing CWP Nos. 17118, 19806, 25235, 26072 of 2013, 16117, 19024 of 2015 and 8705 of 2016, as common questions of law and facts are involved therein.

(2.) In CWP No. 17118 of 2013, challenge has been made to the order dated 28.2013 passed by the Commissioner, Central Excise and Service Tax, Ludhiana, raising demand of service tax on the State of Punjab for the sum charged for providing security to various banks in the State of Punjab for the period from 2007-08 to 2011-1

(3.) In CWP No. 19806 of 2013, challenge is to the order dated 5.10.2012, raising demand of service tax on account of sum received for providing security to various banks for the period from Oct., 2006 to Dec., 2011.