TMI Blog2017 (7) TMI 246X X X X Extracts X X X X X X X X Extracts X X X X ..... 893/17/STB - Dated:- 12-6-2017 - Shri M V Ravindran, Member (Judicial) And Shri C J Mathew, Member (Technical) Shri P V Sadavarte, Advocate, for Appellant Shri A B Kulgod, Assistant Commissioner (AR), for Respondent ORDER Per: C J Mathew The appellant, M/s Jwalla Security Force, assails order-in-appeal no.NGP/EXCUS/000/APP/073/14-15 dated 22nd July 2014 of Commissioner of Customs Central Excise (Appeals), Nagpur that held the entire receipts to be liable to tax as gross value of service for the period from 2006-07 to 2010-11, with the period from April 2006 to September 2006 being barred by limitation, with cum-tax benefit and with the demand in relation to services provided to special economic zone units be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ocrats Pvt Ltd v. Union of India [2013 (29) STR 9 (Del)] it is contended that reimbursements are not liable to tax in the absence of a specific provision in section 67 of Finance Act, 1994. The amendment in Explanation to section 67 by Finance Act, 2015 to broaden the definition of consideration is pointed out on behalf of the appellant to justify the claim that these were specifically excluded from the computation of taxable service until then. It is also contended that the extended period is not invokable in view of the decision of Tribunal in Gujarat Intelligence Security v. Commissioner of Central Excise, Vadodara [2010-TIOL-CESTAT-AHM], Malabar Management Services Pvt Ltd v. Commissioner of Service Tax, Chennai [2007-TIOL-194 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ervice provider from the service recipient. Undoubtedly, the contract between the appellant and some of its customers is for supply of personnel; however, it cannot be said that the personnel are placed at the disposal of the customers. The service provider is fully responsible for the establishment, administration, upkeep and operation of the security services required by the customers. It would therefore not be possible to draw a distinction between the portion of the consideration that does not relate to these activities. In consequence, the tax liability crystallises on the gross value services subject to the various deductions permitted by the first appellate authority. 7. We take note that the appellant has discharged the tax liabi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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