TMI Blog2017 (5) TMI 1031X X X X Extracts X X X X X X X X Extracts X X X X ..... Appellant- Revenue Shri Varun Gaba, , A.R. for the Respondent ORDER Per Ashok Jindal The Revenue is in appeal against the impugned order wherein the ld. Commissioner (Appeals) has sanctioned the refund claim of Security Services provided by the respondents to M/s. MVN Tutorial and MVN Education Societies, being the educational institution. The respondent has also filed cross objections to the appeal filed by the Revenue. 2. The brief facts of the case are that the respondent is registered as service provider under the category of Works Contract and Construction Service and Man Power Recruitment and Supply Agency Service. During the impugned period, the appellant provided security services and house-keeping services to MV ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tution in terms of Notification No. 25/2012-ST dated 20.06.2012 (at Serial No. 9). For better appreciation, the entire show cause notice is reproduced hereunder:- ST/FBD/Refund/Surya Hi-Tech/5 1/2014-15 / Dated: .08.201 4 SHOW CAUSE NOTICE M/s Surya Hi-Tech services Private Limited, SCF- 71 and 72, Sector-I 5-Market, Faridabad, Haryana (hereinafter referred to as the party ) registered with this Division, having Centralized Registration No. AARCS5526KSDOO1, for providing Services under Section 65 of the Finance Act, 1994, have filed a refund claim of ₹ 45,94,020/- under section 11B of Central Excise Act, 1944 read with section 83 of the Finance Act, 1994 on 23,05.2014.The grounds for the refund claim, as submitted by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tration No. RCS5526KSD001 on 2303.2013 for providing various services from the premises SCF No. 71 72, Sector-15 Market, Sector-15, Faridabad, Haryana-121002 and 58-A, First Floor, Kalu Sarsi, Delhi-110016 . From perusal of the Registration Certificate, it is gathered that the party has mentioned the address of the premises or office paying Service Tax under centralised billing or centralized accounting as - SCF No 71 72 Sector-15 Market Sector-15 Faridabad Haryana121002. But the documents submitted by the party, apparently enunciate that the party has not been providing their services from the said premises for which they are registered for centralized billing. 5. Whereas, the party has filed their refund claim for providing Secu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as submitted on 02.06.2014 to the Department. While, on perusal o the said documents, it is observed that the party have performed bank transactions with MV ) School, Palwal, MVN ool,Mx1ernVyaNiketanAravaliHills,GopalShama MVN Institute of Engg and Tech, Les Filles MVN Institute of Engg and Tech. There is no evidence that the party have reversed Service Tax to their customer i.e. MVN Society, Faridabad. Seeking refund from the Department without reversing it to the customer, is prima-facie covered under the doctrine of unjust-enrichment. 8. Whereas, scrutiny of invoices submitted by the party in support of their claim, reveals that the services so claimed have been provided to MVN Tutorials (P) Ltd FCF-71,72, Sector-15, Faridabad, whic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent towards the value of such taxable service, whichever is earlier, shall issue an invoice, a bill or, as the case may be, a Challan signed by such person or a person authorized by him in respect of such taxable service provided or agreed to be provided and such invoice, bill or, as the case may be, Challan shall be serially numbered and shall contain the following, namely: I. The name, address and the registration number of such person; IL The name and address of the person receiving taxable service; iii. Description, and value of taxable service provided or agreed to be provided; and iv. The Service Tax payable thereon: 12. Whereas, it emanates from the documents that the party is engaged in providing the service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the case is adjudicated failing which it would be construed that they do not wish to be heard in person. 15. If no show cause is shown against the action proposed to be taken, within the stipulated period and! or they don t seek personal hearing and ! or they do not appear before the adjudicating authority when the case is posted for hearing, the case will be decided on the basis of evidences available on records. 16. This notice is being issued without prejudice to any other action that may be taken against the Party under provisions of the Finance Act, 1994 (as amended), and the Rules made there under or any other law for the time being in force in India. 17. The Department reserves its right to amend, modify or supplement ..... X X X X Extracts X X X X X X X X Extracts X X X X
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