2018 (4) TMI 1978

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..... pondent: Smt Nitina Nagori (A.R.) Per: Dr. D.M. Misra This is an appeal filed by the Revenue against Order-in-Appeal No. 116/2009/STC/LMR/COMMR-A-/AHD passed by the Commissioner of Central Excise (Appeals-IV), Ahmedabad. 2. Briefly stated the facts of the case are that during the period November 1998 to August 2002, the appellant have been providing Security Services but failed to discharge t .....

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..... at at the relevant time, they have not charged the service tax separately in the invoice but the amount collected in providing security services to the customers definitely include the service tax liability. In support, he has referred to the judgment of this Tribunal in the case of Commissioner of Central Excise and Customs vs Advantage Media Consultant 2008 (10) STR 449 (Tri. Kolkata). Further, .....

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..... ot shown separately in the respective bills/ invoices. We do not find merit in the said finding of the Ld. Commissioner (Appeals). It is not in dispute that at the relevant point of time, the appellant had charged a consolidated amount from the customers and while charging such amount, the appellant was not aware about the liability of service tax payable on the security services, which they disch .....

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