TMI Blog2018 (3) TMI 1492X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant are providing services for security of their customer's property from fire. The same would get covered under "Security Agency Services" inasmuch as the definition of the said services nowhere specifies a particular type of security of the property and further it does not excludes any particular type of service relating to security of the property - demand upheld. Extended period of limitation - Penalty - Held that: - the appellant was aware of the fact that the comprehensive fire services being provided by them would attract service tax liability under "Security Agency Services" The appellant have not given any valid reason that whey the service tax was being paid in respect of the services offered by them to M/s HAL where they ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tax to the exchequers, it was being pocketed by him. However, he is not disputing the fact that he has to pay the service tax for the said period. The only contention of the appellant is that while computing the service tax a wrong computation has taken place. Further explaining, he submits that for month of April, Revenue has picked up the figures from the month of May and for the month of May, the figures stand picked up from the month of June and so on. This has related in travelling to the period one month beyond the period of embezzlement, for which they have already paid the service tax. This wrong computation according to learned advocate, has related in confirmation of excess demand to the extent of ₹ 3,03,469/-. Inasmuch a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ry of Security Agency Services . The appellant have contended that such comprehensive fire services to be provided by them to the service recipient are for the purpose of protecting the property of M/s Tata Motors Limited by providing trained fireman etc. and as such the same would not be covered under the definition of Security Agency Service . 5. After hearing the Id. AR for the Revenue we find that Security Agency Services is defined in Section 65(94) of Finance Ac, 1994 which means any person engaged in the business of rendering services relating to the security of any property, whether movable or immovable, or of any person, in any manner and includes the services of investigation, detection of verification of any fact or acti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... them would attract service tax liability under Security Agency Services The appellant have not given any valid reason that whey the service tax was being paid in respect of the services offered by them to M/s HAL where they were discharging service tax in respect of services provided to M/s TML. This only reflects upon the malafide of the appellant thus justifying the invocation of extended period. For the same reason, the imposition of penalty upon them is justified. Accordingly, we find no merit in the above plea of the appellant and uphold the impugned order to that extent. 7. In ST Appeal No.56019/2013 CU(CDB), filed by the Revenue, the identical issue of the taxability of the comprehensive fire services being provided to M/s TML i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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