TMI Blog2017 (11) TMI 657X X X X Extracts X X X X X X X X Extracts X X X X ..... that service tax liability only on the commission accruing to them, the appellant did not pay service tax on the salary component paid to the Security Guard which in turn was received from the clients. We find that the appellant have made out a case for such bonafide belief though now they are not contesting on the merit of their tax liability as upheld by the lower authorities - Considering the n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tment as service provider under the category of Security Agency Service . The dispute in the present case relates to the value of taxable service provided by the appellant. Based on verification of the documents of the appellant, proceedings were initiated against them to demand and recover service tax short paid. The Revenue held a view that the appellant did not consider the gross amount receiv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ity Guards while computing the taxable value. They have bonafide belief that the tax liability will be only on the consideration retained by them and not on the salary paid to the Security Guards which was reimbursed by the clients. Since the legal position was clarified by the Revenue, they have discharged the service tax on the gross amount. The appellant is a organisation of Ex-Army men and are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . However, pleading bonafide understanding of law to the effect that service tax liability only on the commission accruing to them, the appellant did not pay service tax on the salary component paid to the Security Guard which in turn was received from the clients. We find that the appellant have made out a case for such bonafide belief though now they are not contesting on the merit of their tax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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