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TMI Blog2017 (5) TMI 1031X X X X Extracts X X X X X X X X Extracts X X X X ..... bjections 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 MVN Tutorial Pvt. Ltd and MVN Education Society. Later on, the appellant realise that they have provided the services to educational institution, therefore, they filed the refund claim. A show cause notice was issued to deny the refund claim on technical ground and the matter was adjudicated, refund claim was denied. On appeal before the Commissioner (Appeals), the Commissioner (Appeals) allowed t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s Division, having Centralized Registration No. AARCS5526KSDOO1, for providing Services under Section 65 of the Finance Act, 1994, have filed a refund claim of Rs. 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 the party are that they had provided Security Services to MVN education Society and MVN Tutorial, which is exempted vide Clause 9(a) of Notification No.-25/2012-ST dated 20.06.2012 read with Notification No. 03/2013 dated 01.03.2013. The party has further given the reference of CBEC Circular 172/7/2013-ST dated 19.09.201 3. 2. The party has submitted following documents along with his refund claim: i. Copy of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... idabad 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 Security Services while they are not registered with the Department for providing the same. It is statute provision that an assessee should got registered with the Service Tax Department for the services which is being provided or to be provided. Further, from perusal of ST-3 returns submitted by the party, it is gathered that the party has provided Security/Detective Agency service and Works Contract service. But the party s claim that they have provided Securi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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, which is the address of the party s premises itself. As per Service Tax Rules, 1994, the invoices issued by an assessee providing services, should contain Service Tax Registration number, description of the service etc. But the same have not been found on the invoices issued by the party. It is therefore, cannot be maintained that the party themselves have actually provided that services . 9. Whereas Rule 4 (2) (iii) of the Service Tax Rules, 1994 provides that where a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rson 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 services from separate premises but the party has neither taken Centralized Registration for the said premises, nor opted for separate registration in respect of separate (invoiced) premises. The party has also not applied for amendment in Registration for change of premises. Further, it is also evident from the invoices issued by the party that, they have rendered his services from the premises for which they are not registered with the Service Tax Department. 13. Now, therefore, M/s Surya Hi-T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 this notice, if so required, at any time prior to its adjudication. Sd- x x x (Niranjan C.C.) Deputy Commissioner" 6. On perusal of the show cause notice, it is clear that there is no such allegation which has been taken by the Revenue in their appeal. Therefore, I do not find any infirmity in the impugned order and the grounds taken by the Revenue in the appeal are beyond the scope of the show cause notice. Therefore, the appeal filed by the Revenue is not maintainable. Accordingly, the same is dismisse ..... X X X X Extracts X X X X X X X X Extracts X X X X
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