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2019 (8) TMI 80 - AT - Service TaxValuation - security services - manpower supply services - deduction towards contribution towards EPF, ESI, salary and wages - Non-payment of service tax - in addition, appellant have collected service tax on exempted services from their clients, various educational institute, but failed to deposit the same in the government exchequer - negative list regime - deduction of contribution towards EPF, ESI, salary and wages - section 67 of FA - HELD THAT:- The appellant is engaged in providing the services of manpower recruitment and supply services which has been brought into service tax net with effect from 2.7.1997 vide Section 85(68) read with 65(105)(k) of the Act - It is on record that the appellant has provided the services of manpower supply and security agency to various educational institutes and has been collected service tax during the relevant period i.e. from 2009 to Feb. 2014. The appellant has agreed to the fact that they have not deposited the service tax collected from the educational institute which was not required to be collected in terms of the exemption notification. The demand confirmed by the impugned order is required to be re-quantified after giving abatement towards the salary and wages and the contribution made towards EPF and ESI - the entire amount of the duty of service tax collected is required to be deposited with service tax, department which appears to have been done in terms of the submissions made on behalf of the appellant - penalty not justified. Appeal allowed by way of remand.
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