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2016 (9) TMI 895 - CESTAT HYDERABAD

2016 (9) TMI 895 - CESTAT HYDERABAD - TMI - Security Agency services - period involved is 2001-2002 to 9/2005 - Demand alongwith interest and penalties - Held that:- from the submissions made before us and the documents adverted to by the appellant it is plain that the appellant did indeed provide services other than security services. It also emerges that the other services provided by the appellant were definitely not subject to service tax for major portion of the period under dispute. This i .....

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06.2005. - Regarding the inclusion of salaries paid by the appellant in taxable value it is seen that a number of Tribunal decisions have clearly held that staff salary and infrastructure expenses are required to be abated. Therefore, the value of services other than Security Agency Services cannot be included under the taxable value of the latter. Staff salary and infrastructure expenses cannot be included in the taxable value for determination of service tax liability and the services othe .....

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:- 9-8-2016 - Ms. Sulekha Beevi, C.S. Member (Judicial) and Sh. Madhu Mohan Damodhar, Member(Technical) Ms. Asmita A. Nayak, Advocate for the Appellant Sh. Arun Kumar, Deputy Commissioner (AR), for the Respondent. ORDER The brief facts are as follow: The appellant is proprietorship firm rendering among other services, the services pertaining the Security Agencies . The appellant is duly registered with the services tax department vide registration certificate dated 24.11.1998. Apart from this, t .....

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54,38,480/-, ₹ 9432/- and ₹ 24,682/- towards service tax on the mounts received by them during the period 2001-2002 to 9/2005, along with interest thereof and imposition of penalties. On adjudication vide Order-in-Original 16.04.2008 the proposals in the SCN were confirmed. Hence the appeal by the appellant. 3. During the hearing the Ld. Advocate appearing on behalf of appellant Ms. Asmita A. Nayak submitted that the SCN and the demand is based on wrong surmise by the department that .....

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itted certificates of Sri Venkateswara Engineering College dated 16.03.2006. order of Commissioner GHMC dated 26.09.2007 letter of Municipal Corporation of Hyderabad dated 28.06.2005, Agreement for maintenance of golf course of Dr. Reddy s Laboratories, bills and receipts raised during the impugned period to illustrate that the services provided to said recipients were other than security agency services. The Ld. Advocated further pointed out that service tax was imposed on Man Power Supply Serv .....

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385 (Tri.-Bang)] (iv) Ex-Serviceman Industrial Guards Pvt Ltd. Vs CCE, Trivandrum [2009 (16) S.T.R. 421 (Tri.-Bang)] (v) Gujarat Intelligence Security Vs Commr of CE, Vadodara [2010 (10) S.T.R. 270 (Tri,-Ahmd)] (vi) CCE & C, Vadodara-I Vs Gujarat Intelligence Security (INDIA) [2011 (24) S.T.R. 167 (Guj)] (vii) Malabar Management Services Pvt Ltd., Vs C of ST, Chennai [2008 (9) S.T.R. 483 (Tri.-Chennai)] 5. On behalf of department, the Ld. AR, Mr. Arun Kumar reiterated the findings in the imp .....

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tax for major portion of the period under dispute. This is evidenced by the clarifications given by the CBEC in the FAQs issued by them in 2003, the relevant portion of which is extracted below. Q. 5 Are any services provided by the Security Agency exempted from payment of Service tax? Ans. Yes, the services provided by the security agency in relation to the services of providing safe deposit lockers or safe Vaults for security of movable property are exempted from payment of service tax. Q.6 Wh .....

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uring the course of their business, undertake services of collection of dues from loanees, credit card holder, etc. credit card holder, etc. Are these services liable for Service Tax? Ans. Taxable services rendered by the scope of security agency is restricted to a service provided in relation to the security of any property or person. The activities of collection of dues, etc., do not fall in the ambit of proving security to any property or person. Therefore, these activities are not covered by .....

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