Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2019 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (11) TMI 681 - AT - Service TaxDemand of service tax - amounts received as consideration i.e. on the deployment charges - period April 2009 to June 2012 - demand of interest as well - HELD THAT:- The appellants are providing security services to various Central Government organizations. The service recipient gives various facilities to the staff of the appellant like Accommodation, Medical facility, Vehicle, POL and Petrol, Telephone, Stationary, Newspaper, Transportation, the value of which was not included in the cost of deployment charges and the Department entertained a view that cost of all these facilities should be included and service tax is required to be paid on that - Further the appellant is a service unit of the Union of India to protect the sovereign property i.e. the property belonging to the Union which includes its undertakings - the activity of the appellant does not attract service tax. Liability of Interest - HELD THAT:- Once it has been consistently held by the Department as well as the Tribunal that the appellant is not liable to pay service tax and they have paid the service tax in ignorance, then they are not liable to pay the interest also though the appellants are not claiming refund of amount already paid by them. Appeal allowed - decided in favor of appellant.
|