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2010 (8) TMI 187 - AT - Service TaxDemand of service tax and interest - Security agency services - SCN issued to the appellant requiring them to pay the service tax amount liability calculated by multiplying the number of employees with the daily wage as applicable and calculating the service tax on the same on the ground that appellants were providing security agency services - appellant submitted they had obtained the PF Number but thereafter could not undertake the work of providing security services and therefore they were only doing the work of labour contract and cleaning - Held that: - no evidence that appellant has provided security agency service has been gathered either in the form of inculpatory statement of the service provider or the receiver or in the form of any documents - Just because the appellant obtained PF registration for a security service, they have been made liable to pay service tax - Appeal is allowed
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