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2018 (9) TMI 1918 - AT - Service TaxClassification of service - security service or Supply of Cash Van Service - service of providing cash van to the bank for carrying cash from one place to another - Demand of Differential Duty alongwith interest and penalty - HELD THAT:- The issue is no more res-integra and decided in the case of SRI ARMAN KHAN, FEDERAL UNITED 7 PROTECTION GROUP, FORCE 7 SECURITIES PVT. LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE & SERVICE TAX, LUCKNOW [ 2018 (9) TMI 385 - CESTAT ALLAHABAD ], where it was held that providing of cash van service with security guard is covered under “cash van service‟ and cannot be termed as “security services‟ as the dominant service is transportation of cash from one place to another through these cash vans. Therefore, the appellants are not liable to pay differential Service Tax under the category of “security service‟. Demand do not sustain - appeal allowed - decided in favor of appellant.
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