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M/s. Ranger I Security Force Versus The Additional Commissioner of Service Tax

Opportunity of being heard - security agency - Ex-Serviceman - registration of father-in-law's house as place of business due to absence of his own proper address at the relevant time - demand of service tax against petitioner and notice sent to registered address of which no reply received from petitioner - two more opportunities given to petitioner of being heard and notice published in the notice board of the Commissioner of Service Tax, Service Tax-II, Commissionerate, Chennai-40 - Held that .....

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hin a period of two weeks and if the same is done, then the petitioner is entitled to treat the impugned proceedings as a show cause notice, and re-adjudication will be done - petition disposed off - decided in favor of petitioner. - W.P.No.32875/2016 & WMP.Nos.28413 & 28414/2016 - Dated:- 20-9-2016 - T. S. Sivagnanam, J. For the Petitioner : Mr.G.Natarajan For the Respondent : Mr.S.R.Sundar, SPC ORDER Heard Mr.G.Natarajan, learned counsel for the petitioner and Mr.S.R.Sundar, learned Senior Pan .....

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ress of his father-in-law, as the registered place of business and he was carrying on business by providing security personnel to various Establishments. 3. According to the petitioner, the salary of the security personnel, is fully reimbursed by the clients and the service element involved is marginal as the petitioner charges those clients, a nominal amount over and above the actual salaries payable to the security personnel. Therefore, the case of the petitioner is that even assuming that the .....

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