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2010 (5) TMI 326 - CESTAT, BANGALORESecurity Agency Services and Manpower Recruitment Agency Service - not take any registration and did not discharge the service tax liability - imposed penalties and directed for payment of interest on the service tax liability which was confirmed by the authority - appellant are not rendering any Manpower Recruitment Agency service - only issued receipts for enrolment of people for matrimonial alliances, which cannot be considered as Manpower Recruitment Agency service - in order to justify their claim, they need the bill books which are under the safe custody of Central Excise Head Quarters, Preventive and it was not given to them - bill books were verified by the adjudicating authority on their back and a finding has been recorded - 95 per cent of the amount is paid as salary to the security guards – Held that: - bill books on which their reliance was placed and contracts/agreement with MESCOM, as regards the deputation of required number of security guards (armed/unarmed), both sides could not produce the same - remand the matter back to the adjudicating authority to re-consider the issue afresh
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