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2014 (5) TMI 918 - AT - Service TaxSecurity services - Demand of service tax - determination of quantum of demand - deduction on account of bad debts - Discrepancy in invoices issued - In one set, the service was mentioned as security service while in other invoice, though the amount charged, service receiver, number, amount were same, the service indicated was labour service - Held that:- Respondents have not questioned any details given in respect of various invoices and details of Annexure B. We also observe that instead of explaining invoice-wise details, the respondents have chosen to give certain figures year wise or consolidated for all the years. We also observe from para 5.2 above that the quantums given before original authority and first appellate authority varies widely. Thus the figures given by the respondents do not appear to inspire any confidence. In any case, service tax is collected invoice-wise and is required to be deposited on the basis of total collection in a month/quarter. We also observe that in Annexure B to the show cause notice, total amount of security services as also the service tax collected has been shown. Both the figures are based upon the respondents own invoices issued to various clients and recovered during the visit of the Central Excise officials. In respect of the service tax amount charged and collected, we do not see any reason why the said amount should not be paid to the Government account - Commissioner (Appeals) has fallen into error in taking certain figures (year wise or consolidated for the total period) instead of examining invoice wise/transaction wise details. - Duty, interest and penalties u/s 76 & 78 are confirmed against assessee - Decided in favour of Revenue. Valuation - Deduction on account of bad debts - Held that:- It is not clear how much of these bad debts were pertaining to taxable service and how much were pertaining to labour service/non-taxable service. It is also not very clear that these bad debts were pertaining to which period i.e. for the period prior to 16.10.1998 or the later. We, therefore, direct the respondents to give the details of the bad debts invoice-wise, i.e the respondents should inform the authorities invoice-wise (as detailed in Annexure B to the show cause notice) wherever recovery could not be made by them till date - matter remanded back. No hesitation in holding that extended period of limitation is applicable in this case and penalties both under Sections 76 and 78 are imposable. Penalty under Section 77 is also imposable.
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