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2016 (9) TMI 895 - CESTAT HYDERABADSecurity Agency services - period involved is 2001-2002 to 9/2005 - Demand alongwith interest and penalties - Held that:- from the submissions made before us and the documents adverted to by the appellant it is plain that the appellant did indeed provide services other than security services. It also emerges that the other services provided by the appellant were definitely not subject to service tax for major portion of the period under dispute. This is evidenced by the clarifications given by the CBEC in the FAQs issued by them in 2003. It is further seen that out of the other services provided by appellant, manpower supply services was made taxable from 16.06.2005. Hence at the most only for the period from 16.06.2005 on ward, till September 2005 could there arise service tax liability on the said services and also for any other services provided by them which were not taxable earlier but were later brought into the net with effect from 16.06.2005. Regarding the inclusion of salaries paid by the appellant in taxable value it is seen that a number of Tribunal decisions have clearly held that staff salary and infrastructure expenses are required to be abated. Therefore, the value of services other than Security Agency Services cannot be included under the taxable value of the latter. Staff salary and infrastructure expenses cannot be included in the taxable value for determination of service tax liability and the services other than security services, provided by appellant during the period covered by SCN viz; 2001-2002 to 2005-2006 (upto 9/2005), eg; Manpower supply service will be subject to service tax liability only w.e.f. 16.05.2005. To enable reworking/ recomputation of the service tax liability that has to be discharged by the appellant, the matter requires to be remanded to the adjudicating authority for denovo adjudication - Appeal allowed by way of remand
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