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M/s Bhardwaj Security Services Private Ltd. Versus CCE & ST, Ghaziabad

Demand of interest - delayed payment of service tax - Security Service - Business Auxiliary Service - CBE&C Circular dated 20/05/2003 - Held that: - The said issue has not been decided by both the authorities below and refrain to discuss the merits by giving one reason or the other reason, therefore, the impugned order is set aside and the matter is remanded back again to the Adjudicating Authority to re-examine the issue in the light of remand order dated 31st January 2012 - appeal allowed by w .....

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nt got registered themselves under Security Service and Business Auxiliary Service. During the period October 2005 to February 2007 the appellant did not make the payment in time i.e. 5th day of the succeeding month when they received the payment. The demand on account of interest was calculated by calculating the period from the date of issuance of invoice till the date of realization of payment. Therefore, the demand of interest of ₹ 3,04,340/- was raised by issuance of show cause notice .....

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raised for the period 2005-2006 to 2008-2009. The show cause notice was adjudicated, the Adjudicating Authority confirmed the demands against the appellant. The order was challenged before the learned Commissioner (Appeals) who vide order dated 31st January 2012 remanded back to the Adjudicating Authority for correct quantification of interest from 5th day of the succeeding month when they received the payment till the payment of service tax for the intervening period and further, for re-examin .....

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M/s Allied Nippon Ltd. co-relates payment by them but gone beyond the scope of that and hold as appellant has provided certain exempted services on which they mere required to pay service tax. The said order was challenged before the learned Commissioner (Appeals), the learned Commissioner (Appeals) hold that as appellant has not provided documentary evidence in support of the interest claim and affirmed the order of adjudication. He also did not consider the issue of limitation. Aggrieved from .....

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o the services provided to M/s Allied Nippon Ltd. and further hold that appellant has discharged the service tax liability but hold that the appellants are liable to tax on other services which does not form part of the show cause notice, therefore the demand is not sustainable, therefore, the said finding given in adjudication order is not improper. He further submitted that learned Commissioner (Appeals) has not examined the case as per the direction of the remand proceedings by the earlier le .....

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