- (1.) The Tribunal disposed of the application, seeking waiver of pre-deposit of service tax, by directing the petitioner to deposit 25% of the total service tax confirmed by the adjudicating authority. The show cause notice would reveal that the authorities found discrepancies in the ST-3 returns and the balance sheet submitted by the petitioner. Paragraphs 2.2 and 2.3 thereof clearly indicate the violation committed by the petitioner on the basis of the balance sheet submitted with the authority.
(2.) It would reveal from para 2.2 that the authorities contemplated to impose penalties and the demand of service tax for the services rendered by the petitioner on security agency and manpower supply services.
(3.) At the time of making final adjudication, the authorities found certain other services viz. Cleaning Services, Supply of Tangible Goods Services, Business Auxiliary Services, Consulting Engineers Services and Security Agency Services which attracts service tax to be paid and imposed the liability for nonpayment of the service tax thereupon.;