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2010 (4) TMI 187 - AT - Service TaxSecurity services- Service Tax of Rs.20,818/- and interest thereon has been demanded from the appellant on the ground that the appellant provided security services during the year 2003-2004. Penalties have also been imposed. Held that- It was submitted that the service provided to M/s Dinesh Chemicals covers more than 85% of the total value of the service on which tax has been demanded. Therefore, I consider that the appellant has made out a case that the service provided by them was not security agency service. In the absence of any investigation done by the department and in view of the evidence provided by the appellant, I find that the demand of service tax made against the appellant cannot be justified. Naturally, no penalty could have been imposed. In view of the above discussion, the impugned order is set aside and the appeal is allowed.
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