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2019 (2) TMI 954 - AT - Service TaxFailure to discharge service tax in full for the services provided by them - Manpower Supply - Cleaning Service - demand in the show-cause notice was arrived at on the basis of the Bank statement of the assessee for the relevant period - Held that:- The Adjudicating Authority has carefully considered the submissions made by the assessee before him and have excluded various amounts received in the Bank towards interbank transfers, refund of EMD/FDR encashment, cheque returned and other charges. Show-cause notice has been originally issued by taking into account the entire receipt in the Bank account. However, it is evident that the receipts indicated in the impugned order are clearly not by way of consideration for any service rendered. Accordingly, there is no infirmity in the stand taken by the Commissioner to exclude such amounts from the gross value of taxable services. The amount towards manpower supply as well as cleaning service can be considered for exclusion if such amounts have been received as consideration for providing these services, during the period prior to 16.06.2005. The Table as well as accompanying documents, even though duly certified by the Chartered Accountant, does not substantiate the above consideration. As such, we are unable to extend the deduction of such value for determination of service tax liability. The matter is remanded to the original Adjudicating Authority for re-quantifying of the demand and passing denovo order, after duly considering the claim of the appellant for deduction of manpower supply and cleaning agency service to the extent of receipt of consideration prior to 16.06.2005 - appeal allowed by way of remand.
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