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2018 (9) TMI 1374 - AT - Service TaxSecurity Agency Services - it was alleged that there was suppression of value of the said services provided by them to their various clients, resulting in evasion of service tax - Held that:- Once the personnels are supplied by the appellant to their clients, the utilization of their services as security persons or otherwise will not turn the service provided by the appellant into the security agency services. Not only that, the service recipient have also clarified that the mention of the same as security services in their ledgers is out of ignorance on the part of the person responsible for maintaining such records. The appellant have accepted their liability to the extent of ₹ 3.10 lakhs which is on account of suppression of the value of Security Agency Service. As such, the confirmation of the same along with imposition of penalty of identical amount is upheld - balance amount confirmed is set aside - appeal allowed in part.
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