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2015 (12) TMI 548 - CESTAT AHMEDABAD

2015 (12) TMI 548 - CESTAT AHMEDABAD - TMI - Demand of service tax - Security Agency Services - Invocation of extended period of limitation - Imposition of penalty - Held that:- Leviability of the Service Tax on Security Agency Services on the appellants is not in dispute. It is submitted that the demand of service tax for the period April 1999 to 11.3.2004 by show cause notice dated 29.6.2004 is hit by limitation. - Appellants were aware the levy of tax and they have not paid the tax and theref .....

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djudicating Authority had not given the option to pay penalty 25% of the tax alongwith the entire amount of tax and interest, within the specified period. So, they are entitled to get such option under Section 78 of the Act 1994. - we modify the impugned order in so far as the demand of Service Tax alongwith interest is upheld. The penalty imposed under Section 78 is also upheld and the other penalties are set aside. - Decided partly in favour of assessee. - Appeal No. : ST/61,62/2007 - ORDER No .....

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ty Service [in short NISS] situated in the same premises are providing Security Services covered under the Service Tax net. On 11.3.2004, the Central Excise Officers visited the appellants premises and found that the appellant rendered the services as Security Agency Services as defined under Section 65 of the Finance Act 1994 and they have not paid the Service Tax. 3. A Show Cause Notice dtd 29.6.2004 was issued by the Dy. Commissioner of Central Excise and Customs . Div. II proposing demand of .....

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(M) respectively. 4. After hearing both the sides and on perusal of record, we find that the Learned Advocate fairly submits that leviability of the Service Tax on Security Agency Services on the appellants is not in dispute. It is submitted that the demand of service tax for the period April 1999 to 11.3.2004 by show cause notice dated 29.6.2004 is hit by limitation. It is also submitted that the quantification of the demand of tax is not proper to the extent the appellants are eligible for cum .....

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TR.167(Guj.) 5. On the other hand, the Learned Authorised Representative on behalf of the Revenue submits that the Larger Bench of the Tribunal in the case of Sri Bhagavathy Traders vs CCE, Kochi - 2011.24.STR.290 (Tri. LB) held that the reimbursement expenses would not be excluded from the assessable value. He reiterates the findings of the Adjudicating Authority. It is submitted that the appellant had not disclosed the amount even in their balance sheet and therefore, extended period of limita .....

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essable value as held by the Larger Bench of Tribunal in the case of Sri Bhagavathy Traders (supra). But, there is a force in the submission of the Learned Advocate that the cum-tax benefit should be extended while determining the demand of duty. The Learned Advocate submits that the appellant submitted the break-up of amount actually received by them, which was not examined by the lower authorities. The Adjudicating Authority observed that during the material period the demand of tax would be d .....

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the Learned Authorised Representative for the Revenue. It is seen that they have themselves admitted that they were showing different amounts in the balance sheet, ledger and books of accounts to avoid payment of tax. The Learned Advocate submits that they have taken registration in respect of the M/s NISS (M). We find that even the appellants were aware the levy of tax and they have not paid the tax and therefore it is a fit case to invoke the extended period of limitation. Hence, the extended .....

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