TMI Blog2018 (6) TMI 1769X X X X Extracts X X X X X X X X Extracts X X X X ..... e service was made taxable under the category of security Agency w.e.f. 16.10.98 vide clause 94 of Section 65 of chapter v of the Finance Act, 1994. It is found from the impugned order that the Adjudicating Authority has observed that their functions cannot be restricted to checking of tickets of the passengers only. The personnel deployed by them must have done the overall supervision of passengers including watching the property of Metro Railway and watching that any passenger cannot make any damage to any property. The personnel deployed must have under taken the job related to security of Metro property. They are also to ensure smooth movement of passengers in the Metro Station - the services provided by the appellant to Metro Rail ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... djudicating Authority confirmed the demand of service tax amounting of ₹ 53,65,724/- and ₹ 3,37,538/- along with interest and imposed penalty of equal amount under section 78 and also imposed penalty under section 76 of the Finance Act 1994. He appropriated ₹ 5 lakhs as paid by the appellant assessee. Hence, the present appeal before the Tribunal. 2. The Ld. Advocate appearing on behalf of the appellant submits that; (i) Watch and ward service provided to Metro Railways for the period March 2001 to May 2005 is assumed to be Security Service and on the base of such assumption, ₹ 39,70,003/- (incl.E.Cess) tax has been demanded. How come a Coin Exchanger or Checking Assistance and semi skilled/unskilled workman ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 46/- and ₹ 21,357/- has been demanded on Watch and Ward services provided to Metro Railways for the period March 01 to May 05. They submit that such watch and Ward services are not taxable service within the meaning of Section 65 (105) (W) of Finance Act, 1994. The Appellant have been providing services related to security, manpower supply for cleaning, washing, sweeping, gardening, upkeep, watch and guard, grass cutting, checking, watch and ward, mechanized cleaning, driving , office assistance etc. The services provided by the said appellant are classifiable under two categories viz. Security Agency Service and Manpower Recruitment or Supply Agency s service. They are rendering security service to their clients. The servic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eployed must have under taken the job related to security of Metro property. They are also to ensure smooth movement of passengers in the Metro Station. We are therefore, of considered opinion that the services provided by the appellant to Metro Railway, Kolkata surely falls under the category of Security Agency Service. It has been alleged in the Show Cause Notice that the appellant have also provided other services like that of manpower supply, cleaning services etc. (in addition to security agency service) which, at the material time, were not taxable under Service Tax statute. But the appellant has collected Service Tax and comes under the ambit of Section 11D of the Central Excise Act, 1944 read with Section 83 of the Finance Act, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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