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M/s. Great Guardian Security Service Versus Commissioner of Service Tax, Ahmedabad

2015 (12) TMI 88 - CESTAT AHMEDABAD

Demand of service tax - Security Agency Services - Imposition of penalty - Held that:- Appellant had paid the service tax due alongwith interest, albeit after the investigations were started, but before issuance of show cause notice. In the facts and .....

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ns and commissions. In view of the same, while upholding the impugned orders of the lower authorities, we set-aside the penalties imposed on the appellant - Decided partly in favour of assessee. - Appeal No. : ST/13464/2014 - ORDER No. A/11641/2015 - .....

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ding Security Agency Services to their clients from their separate offices located at Ahmedabad, Bangalore, Cochin and Tuticorin. They had taken service tax registration for their unit at Ahmedabad were paying service tax. Their offices situated at o .....

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d the impugned show cause notice demanding service tax on the service provided by their office at these locations, which was confirmed by the impugned orders of the lower authorities. 2. Heard both sides. The learned Consultant for the appellant subm .....

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abad were running as independent units, his contention is that the officers at Ahmedabad Commissionerate has no jurisdiction for issuing such show cause notice or demand service tax. Therefore, he contends that the show cause notice and the impugned .....

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use notice itself. He submits that appellant had no intention to evade tax. It so happened that these units, at other places were managed by Shri Amit Ganatra, Manager based at Bangalore, who was not mentally fit during the relevant period due to a s .....

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tor had stated at the time of investigation itself that the invoices and documents were not available, and Shri Amit Ganatra was mentally unfit and was not able to handle any work, and he had to trace out photocopies of documents and had paid the ser .....

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tax were collected by the appellant from their customers and it should have been deposited to the department in time. He submits that the penalties imposed on the appellant are therefore justified. 4. On consideration of the arguments of the both si .....

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