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2018 (4) TMI 480 - CESTAT MUMBAILevy of service tax - security agency service - whether the security services provided by The Security Guards Board (the appellant) is liable to Service Tax or otherwise? - Held that: - though there is contradiction in the judgment given by this Tribunal in the appellant’s own case and the judgment given by the Punjab & Haryana High Court, moreover the basic issue that whether the services provided by Security Guards Board per se is taxable or otherwise, the issue is seized with the Hon'ble Supreme Court, wherein the order of the Tribunal has been stayed. There is no purpose of laying the matter pending in this Tribunal - matter remanded to the adjudicating authority for passing a fresh order - appeal allowed by way of remand.
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