Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2009 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2009 (7) TMI 554 - AT - Service TaxSecurity Agency’s services- manpower supply- The appellants are engaged in providing Security Services for which they are registered with the Service Tax Department. The Revenue after scrutinizing their balance sheet entertained a view that the value of the services was much more than the value reflected in the quarterly ST-3 returns. The appellants explained that apart from being engaged in the Security Services, they are also doing business of manpower supply, which was not liable to tax before 16-6-2005. As such, they contended that the excess income reflected in the balance sheet is on account of the above activity and is not relatable to the activity of security services. Held that- remand back the matter to the Assistant Commissioner after taking note of the order passed by additional commissioner.
|