BOMBAY INTELLIGENCE SECURITY (INDIA) LTD. Vs. COMMISSIONER OF SERVICE TAX, MUMBAI-II
LAWS(CE)-2015-6-20
CUSTOMS EXCISE AND GOLD(CONTROL) APPELLATE TRIBUNAL
Decided on June 30,2015

Bombay Intelligence Security (India) Ltd. Appellant
VERSUS
Commissioner Of Service Tax, Mumbai -Ii Respondents

JUDGEMENT

ANIL CHOUDHAY,MEMBER (J) - (1.)THE appellant assessee is in appeal being aggrieved by the Order -in -Original No. 52/ST -II/RS/2014 dated 28.7.2014 dated 28.7.2014 passed by the Commissioner of Service Tax, Mumbai -II.
The brief facts are that the appellant is engaged in providing security services and also other services like cleaning services, services to SEZ units and some non -taxable services. An audit was conducted wherein it was observed that the appellant was providing security agency services for which the appellant is registered, and they are also providing other services like lift operation services, labor supply services, cleaning services, driver services, telephone operator services and certain other house -keeping services.

(2.)The Revenue observed difference in gross value of taxable service as shown in ST -3 returns, as compared to turnover as per Books of Account.
(3.)A show -cause notice dated 21.12.2012 was issued for the period 2011 -12 and pursuant to adjudication, being the present impugned order, the following issues are involved as shown in the table below: -
Further, additional admitted tax, pre -deposited Rs. 51,56,492/ - before issue of show -cause notice was directed to be appropriated. Further, penalty under Section 78 is imposed at Rs. 8,29,95,022/ - and Rs. 10,000/ - under Section 77 of the Act.

;


Click here to view full judgement.
Copyright © Regent Computronics Pvt.Ltd.