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Sainik Security Service Versus Commissioner of C. Ex., Allahabad

2016 (3) TMI 107 - CESTAT ALLAHABAD

Demand of Service Tax along with interest and penalty - Invokation of extended period - vValue of service declared in the periodical returns, i.e., ₹ 83,27,454/- was more than the value shown in the show cause notice, i.e., ₹ 82,48,726/- The appellant placed copies of ST-3 returns on record which reflect the value of services provided - Held that: as there was no fraud or suppression of facts or contravention of any provisions of Service Tax law with intent to evade payment of servic .....

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hi, Member (T) and S.S. Garg, Member (J) Shri Manoj Kumar Mishra, Advocate, for the Appellant. Shri Rajiv Ranjan, Jt. Commissioner (AR), for the Respondent. ORDER [Order per : P.S. Pruthi, Member (T)]. - This appeal arises out of Order-in-Appeal dated 30-9-2010 passed by the Commissioner (Appeals). 2. The appellant are a security agency and rendered security agency services, which is a taxable service under the Finance Act, 1994. During the period 1-4-2004 to 30-9-2006, the appellant receiv .....

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served that out of the total tax liability of ₹ 8,93,105/-, the appellant had paid ₹ 7,81,924/- during the relevant years. They had also filed ST-3 returns regularly. The adjudicating authority confirmed the amount of Service Tax not paid, i.e., ₹ 1,11,181/- along with interest and imposed penalty under Section 76 as well as equivalent penalty of ₹ 1,11,181/- under Section 78 of the Finance Act. In appeal, the Commissioner (Appeals) reduced the demand from ₹ 1,11,18 .....

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,497/-. 3. The main ground taken in the appeal is that the Service Tax of ₹ 7,81,924/- was paid before the issue of show cause notice. Further, the appellant had disclosed the true value of taxable services in the ST-3 returns. The show cause notice could not have been issued invoking the extended time period. The omission to pay the correct amount of tax occurred due to the fact that Banaras Hindu University reimbursed the Service Tax to them @ 8% throughout the period in dispute, wh .....

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