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2023 (5) TMI 809 - AT - Service TaxValuation of service tax - Security Agency Service to Government and Public Sector Undertakings - non-inclusion of wages, EPF, ESI, Bonus, Gratuity, House Rent Allowance etc in the taxable value for the purpose of payment of service tax - HELD THAT:- The Appellant has provided Security Agency Service to Government and Public Sector Undertakings and paid Service Tax on the service charges collected by them from the customers. However, they have not included the wages, EPF, ESI, Bonus, Gratuity, House Rent Allowance etc. to arrive at the taxable value as they have considered these receipts as re-imbursible expenses which are not includible in the gross value for the purpose of payment of Service Tax. The Appellant has not disputed the liability of payment of service tax for the security agency service rendered by them to their customers. They were regularly filing Service Tax returns during the period April 2004 to March 2006 and intimating the gross value on which they have paid Service Tax. Thus, it is observed that the Appellant has not suppressed any information from the department and declared the taxable value in the ST-3 returns filed by them. Hence, it cannot be alleged that they have suppressed the information from the department with an intention to evade payment of service tax. From the impugned order, it is found that there is no evidence brought on record to substantiate the claim in the notice that the Appellant has suppressed the taxable value from the department. Appeal allowed.
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