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M/s Gujarat Security Guard Services Versus Commissioner, Central Excise & Service Tax, Ahmedabad-III

2016 (2) TMI 367 - CESTAT AHMEDABAD

Security Agency Service - appellant submitted that demand was raised merely on the amount as shown in the ledger account, without taking into consideration the actual receipt. - reimbursement expenses including salaries and other expenses - Held that:- The matter is remanded to the Adjudicating authority to decide afresh after considering the documents and the submissions of the Appellant. In this context, the learned Advocate undertakes to appear before the Adjudicating authority to submit the .....

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in Security Agency Service as defined under Section 65(94) of Finance Act, 1994 w.e.f. 14.10.1998 and providing security service to their clients like ONGC, GEB etc. The Central Excise officers, during investigation, found that the Appellant collected the amount from their clients during the period 1999-2000 to 2003-2004, which was not declared in ST-3 return and no tax was paid thereon. A Show Cause Notice, dt.16.09.2004 was issued, proposing demand of Service Tax of ₹ 40,07,737.00 along .....

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on the amount as shown in the ledger account, without taking into consideration the actual receipt. In this context, he drew the attention of the Bench to the Annexure A to Show Cause Notice. It is submitted that the only deduction of TDS has taken while determining the taxable value. It is further submitted that the salaries/minimum wages of the employees, contribution to EPF, ESI etc had not been excluded from the taxable value. He further submits that the Appellant had paid a sum of ₹ .....

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the learned Advocate. He submits that the case relates to 1999 and they have not submitted any document before the lower authorities. So, the Revenue rightly determined the duty liability on the basis of the amount shown in the ledger. He further submits that the arbitration proceedings with the ONGC has no relation with the demand of Service tax. 5. We find that the Appellant is a proprietorship firm. It is seen from the grounds of appeal that the Appellant disputed the finding of the lower aut .....

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