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2017 (11) TMI 1270 - AT - Service TaxSecurity agency service - Non-payment of service tax - demand of duty with penalties - Held that: - The appellants did not pay the service tax at least for two years during the material time neither they filed any returns during this time. The reasons for the same are not at all tenable. Admittedly, the business continued and the appellants earned income. They also collected service tax along with their charges. Their failure to deposit service tax especially when the same has been collected from the client, clearly brought out the deliberate intent of non-payment of service tax. Valuation of taxable service - Held that: - identical issue decided in the case of Neelav Jaiswal & Brothers Versus CCE, Allahabad [2013 (8) TMI 147 - CESTAT NEW DELHI], where it was held that Section 67 of the Act dealing with valuation of taxable service for charging Service Tax specifies that where the provision of service is for a consideration in money, the taxable value would be the gross amount charged by the service provider for such service provided or to be provided by him. Pure agent service - reimbursement of expenses towards Uniform Allowance, Bonus, PF, OT allowance, ESIC, Insurance, etc - includibility - Held that: - We find no merit in such claim as clearly brought out in the impugned order. The appellants could not produce any contractual agreement with the clients and details of bills raised to indicate as per pre-arrangement that there are reimbursable expenditure Extended period of limitation - penalty - Held that: - the non-payment of service tax, even after collection of the same from the client, non-filing of returns, when the appellant is in this business for long time, is not supporting the claim of the appellant against imposition of penalty or demand for extended period - extended period and penalty rightly invoked. Appeal dismissed - decided against appellant.
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