Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2018 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (9) TMI 385 - AT - Service TaxClassification of Service - Security service or not? - appellants are engaged in providing security services to the bank as well as cash van to the bank for carrying the cash from one place to another - Short payment of Service Tax - Held that:- The appellants are providing security service under a separate contract and also providing cash van to the banks for transporting the cash from one place to another place. Admittedly, the cash vans are having the security guards but the dominant service is to provide cash van for transportation of cash from one place to another. Admittedly, in this case, the main service provided by the appellant is cash van service. Whether Cash Van service shall do qualify as “Security Service” or “Supply of Cash Van Service”? - 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 - the appellants are not liable to pay differential Service Tax under the category of ‘security service’ - Penalty not imposable. Reliance placed in the case of Kingfisher Airlines Ltd. v. Commissioner of Service Tax, Mumbai [2015 (11) TMI 54 - CESTAT MUMBAI (LB)], wherein it was held that the dominant service is transportation of passenger by air and Service Tax is not payable on excess baggage charges under the transportation of goods by air. Appeal allowed - decided in favor of appellant.
|