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2014 (11) TMI 972 - HC - Service TaxWaiver of pre-deposit of service tax - Discrepancies in the ST-3 returns and the balance sheet submitted by the petitioner - Security agency and manpower supply services - Held that:- Adjudicating authority contemplates that service tax under the services of Security Agency and Manpower Supply Services have not been paid as shown in the balance sheet which attracts violation of the provisions of Sections 67, 68, 69 and 73 of the Finance Act, 1994. The adjudicating authority cannot travel beyond the show cause notice and should have confined its consideration within the compass thereof. The Tribunal ought to have taken into account the above aspect and should not have shirked its responsibility by mere saying that the aforesaid services were culled out from the balance sheets submitted by the petitioner before the adjudicating authority. - Tribunal ought to have given a total waiver of pre-deposit of the service tax relating to the Cleaning Services, Supply of Tangible Goods Services, Business Auxiliary Services and Consulting Engineers Services amounting to ₹ 29.44 lakhs. The adjudicating authority has given the dictionary meaning of the word ‘Watch and Ward’; and the meaning attribute to the security services and has held that those cannot stand on a separate pedestal. The finding does not appear, prima facie, to be perverse and without any basis. Once the Tribunal found that the petitioner should be directed to deposit 25% of the service tax, the petitioner shall deposit the same on the Security Service component, excluding the said sum of ₹ 29.44 lakhs. - stay order modified.
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