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2018 (3) TMI 1246 - AT - Service TaxValuation - includibility - the cost towards PF. ESI and salary in the gross value - extended period of limitation - penalty - Held that: - the issue with regard to payment of Service Tax on the salary including PF and ESI of the personnel were held to be taxable by the Tribunal in the case of the appellant itself Patron Detective & Security Services Versus C.C.E., Jaipur [2014 (1) TMI 1835 - CESTAT, NEW DELHI], where the Tribunal has dismissed the appeals filed by the appellant, holding that it is liable to pay Service Tax on the salary PF and ESI paid to its personnel for providing the security service. Since the present show cause notices were issued on 15/09/2008 and 21/08/2009, in respect of the period 2002-2007 and 2007 to 2008 respectively, A part of the adjudged demand is barred by limitation of time, having not been issued within stipulated time frame of one year from the relevant date. Penalty - Held that: - the issue with regard to inculdibilty of the cost towards PF, ESI and salary in the gross value was highly contentious and there were divergent view by the Judicial forums - the provisions of Section 80 ibid in the case can be invoked for non-imposition of penalty under Section 76, 77 and 78 ibid - penalty set aside. Appeal allowed in part.
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