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2018 (5) TMI 1125 - AT - Service TaxDemand of service tax - security services - It was noticed that the appellant is not discharging the service tax on the facilities such as medical expenses, vehicle, telephone, free accommodation provided, stationery expenses, etc., for the period from April 2009 to June 2012 as required under Section 67 of the Finance Act, 1994 i.e., on the gross value of all the consideration received. Held that: - the appellant is a Government of India entity engaged in providing security agency services to various PSUs. Further, there is no profit motive and business objective of the appellant is rendering the security agency service and they have paid the service tax after the adjudication order was passed and the prayer in the present appeal in only for dropping the demand of interest and penalty imposed under various provisions of the Finance Act. The penalty imposed vide the impugned order is not sustainable in law and therefore, by resorting to Section 80, the penalty imposed by the impugned order waived, as there was no intention to evade payment of service tax by the appellant - As far as liability to pay interest is concerned, I hold that the appellants are liable to pay the interest as held by the Commissioner (A) for the delay caused in payment of service tax. The original authority will quantify the amount of interest which the appellant is liable to pay for this purpose, for which purpose matter is remanded. Appeal allowed in part.
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