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2015 (1) TMI 1000 - CESTAT BANGALOREWaiver of pre deposit - Security agency service - Penalty u/s 77 & 78 - Held that:- Joint Commissioner himself has accepted that there were amounts collected under cleaning, driver and gardening charges. He has also listed some cases where service tax had been collected by the appellants. However, in the absence of the verification with the customers as to whether these charges were in reality for providing security services, the claim of the learned Chartered Accountant that these services cannot be classified under security services prima facie has to be accepted. Nevertheless, in the absence of any detailed explanation and further in the absence of evidence to show that all the amounts on which service tax has been demanded related to driving/cleaning/gardening charges, it may not be said that the appellants have made out a prima facie case. Moreover admittedly in respect of certain invoices, service tax has been collected on these aspects also. Under these circumstances, it is felt that the appellants are required to be put to terms for hearing the appeal - Partial stay granted.
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