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M/s Shiva Industries Security Agency Pvt. Ltd. Versus C.C.E. & S.T. -Surat-I And Vica-Versa

2015 (10) TMI 2229 - CESTAT AHMEDABAD

Liability of Service Tax – Security Agency Service – SCN issued to both companies proposing demand of tax short paid by them – Penalty under Section 76 and 77 also imposed – Appellant contends that certain amount of Service Tax has been paid before issue of SCN and demand made was hit by limitation – Revenue appealed to drop demand of Service Tax in respect of services provided to SEZ units, extending of the cum-duty benefit to the appellants, and less demand due to wrong computation – Held That .....

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entative ORDER Per P. M. Saleem The subject appeals are filed against the same order-in-original, and therefore, they are taken up together for disposal. Both the assessee (called as Appellant) and Revenue (called as Respondent) have filed appeals against the impugned order-in-original. 2. The brief facts of the case in this matter are as follows:- M/s Shiva Industrial Security Agency (Gujarat) Pvt Ltd. (SISAPL) and M/s Shiva Industrial Security Agency (SISA) the Appellants are engaged in provid .....

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001 and ANEPS7230BST001, respectively. They are having total 12 branch offices for M/s. SISAPL and 03 branch offices for M/s SISA at different places in India and they are having common corporate office for aforesaid both the companies at SISA House , Surat; that they are raising bills/invoices for both the companies centrally from their corporate office at Surat and paying Service Tax and completing the service tax formalities in respect of both the aforesaid companies from Surat corporate offi .....

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9 Crores paid before the search was conducted, against the said liability. He also confirmed Service Tax liability of ₹ 1.98 Crores on SISA and appropriated ₹ 1.26 Crores paid before the search was conducted, against the said liability. He further demanded interest, and imposed penalty equivalent to the amount of duty under Section 75 of the Act. He also imposed penalty under Sections 76 and 77 of the Act. Aggrieved by the said order, the Appellants are before us. Revenue also filed .....

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demand of ₹ 1.98 Crores on SISA before issuance of Show Cause Notice. He submits that it is only the remaining amount of less than ₹ 1 Crore in both cases which is being contested for various reasons such as inclusion of retention amount, and penalty amount in the value of services and charging Service Tax on the same. He also submits that the Adjudicating Authority has demanded Service Tax at the rate of 12% whereas Show Cause Notice proposed to charge Service Tax at 10.3% only. He .....

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and hence cannot invoke the extended period in the Show Cause Notice issued on 22.10.2011. 4. On the other hand, the Learned Authorised Representative for Revenue vehemently contests the arguments of the appellants and draws our attention to Para 20 of the impugned order in original wherein Major Sushilkumar Pyarelal Sharma, the Director of M/s. SISPAL and the Proprietor of M/s. SISA, admitted that they had filed the half yearly ST-3 returns for both the companies up to September 2005 only, and .....

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