TMI Blog2018 (9) TMI 385X X X X Extracts X X X X X X X X Extracts X X X X ..... transportation of cash from one place to another. Admittedly, in this case, the main service provided by the appellant is cash van service. Whether Cash Van service shall do qualify as Security Service or Supply of Cash Van Service ? - Held that:- Providing of cash van service with security guard is covered under cash van service and cannot be termed as security services as the dominant service is transportation of cash from one place to another through these cash vans - the appellants are not liable to pay differential Service Tax under the category of security service - Penalty not imposable. Reliance placed in the case of Kingfisher Airlines Ltd. v. Commissioner of Service Tax, Mumbai [2015 (11) TMI 54 - CESTAT MUMBAI (LB ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant s premises and on the basis of investigation, it was found that the appellant has shown excess figure of receipt in their bank statement as well as in their profit and loss account and balance sheet whereas they have shown lesser figures in the Service Tax Returns therefore, the differential amount between the documents produced and ST-3 Returns was treated as receipt of taxable service i.e. security service and it is alleged that the appellant was paying short Service Tax on security services . In view of this, the show cause notices were issued to the appellants on 19.10.2010 for the period 01.04.2005 to 31.05.2010 by invoking extended period of limitation. In reply to the show cause notice, the appellants contended that the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the same cannot be termed as security service therefore, the demand of Service Tax is not sustainable. 4. On the other hand ld.A.R. submits that cash van cannot be provided without the security guard and security of cash van is the dominant services, therefore, the same do qualify as security service therefore, the differential Service Tax is rightly demanded from the appellants. 5. Heard the parties, considered the submissions. 6. We have gone through the agreements between the appellants and the banks. As per the agreement, which is produced before us, the appellants are providing security service under a separate contract and also providing cash van to the banks for transporting the cash from one place to another place. Admi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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