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2018 (3) TMI 1492 - AT - Service TaxSecurity Agency Services - whether the comprehensive fire services provided by the appellant to M/s Tata Motors Limited would attract service tax under the category of "Security Agency Services" - Held that: - "Security Agency Services" are basically and primarily related to the security of any property. The use of the expression "in any manner", widens the scope of the said services. If the services provided relates to the security of the property, they would attract service tax under the said category - Admittedly, in the present case, the appellant are providing services for security of their customer's property from fire. The same would get covered under "Security Agency Services" inasmuch as the definition of the said services nowhere specifies a particular type of security of the property and further it does not excludes any particular type of service relating to security of the property - demand upheld. Extended period of limitation - Penalty - Held that: - the appellant was aware of the fact that the comprehensive fire services being provided by them would attract service tax liability under "Security Agency Services" The appellant have not given any valid reason that whey the service tax was being paid in respect of the services offered by them to M/s HAL where they were discharging service tax in respect of services provided to M/s TML - the malafides on part of appellant justified - extended period of limitation rightly invoked - penalty upheld. Appeal dismissed - decided against appellant.
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